2008 (7) TMI 161 - AT - Service Tax

Contention is that actually the appellants are providing service of dry cleaning in the guise of wet cleaning and evading payment of service tax - copies of invoice which were issued to the customers were stamped with remarks wet cleaning - Commissioner (Appeals) gave finding that as the appellants were clearly putting stamp of wet cleaning on customer s copy of invoice, therefore, charge for wet cleaning cannot be added while assessing the value of dry cleaning service

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the Respondent in a service tax case regarding wet cleaning. The Revenue's appeal was dismissed as the Tribunal found that the Respondents were not liable for service tax on wet cleaning since they clearly marked wet cleaning on the customer's copy of the invoice. The Tribunal upheld the Commissioner (Appeals) decision.