2009 (8) TMI 1 - AT - Service Tax

Dry Cleaning Service - contention of Revenue is that as the business premises carries the board dry cleaners and they are also issuing the Bills as dry cleaners therefore they are liable to pay service tax Held that since there was no dry-cleaning machine or any record in relation therefore use of essential raw material for dry-cleaning process found in the premises demand is not sustainable.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal against the Commissioner (Appeals) order stating that the Appellants are not providing dry cleaning services as they lack the necessary equipment. The Tribunal found no infirmity in the order as there was no evidence of dry-cleaning machines or essential raw materials at the premises. The appeal was dismissed.