AMOUSI MOTORS Vs. COMMISSIONER OF CENTRAL EXCISE, LUCKNOW

JUDGEMENT

(1.) HEARD both sides. Applicant filed this appeal for the waiver of amount of service tax of Rs. 28,836/ - and penalty. The demand is confirmed on account that the applicant is running an authorised service station.

(2.) The contention of the applicant is that as per the definition of authorised service station, only service, repair, reconditioning of motor car, light motor vehicles or two wheelers are covered. The three wheelers regarding which the applicant are providing after sales service is not covered under the definition of light motor vehicle as per Section 65(62) of Motor Vehicle Act. As the light motor 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 was dismissed without going into the merits of the case. The applicant is provider of taxable service hence liable to Service tax.