2011 (7) TMI 938

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..... rs are covered - As the light motor vehicle means any motor vehicle constructed or adapted to carry more than six passengers but not more than 12 passengers - Held that: Prima facie, the applicant is not covered under the definition of the light motor vehicle as per the Motor Vehicle Act - Appeal is allowed by way of remand to Commissioner (A) - ST/1537/2010 (DB) - ST/278/2011(PB) - Dated:- 4-7-2 .....

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..... r vehicle means any motor vehicle constructed or adapted to carry more than six passengers but not more than 12 passengers. The contention is that applicant is not covered under the scope of authorised service station . 3. Revenue submitted that the Commissioner (Appeals) directed the applicant to deposit 50% of the amount for hearing of the appeal and applicant failed to do so and the appeal w .....

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