COMMISSIONER OF CENTRAL EXCISE Vs. NAGPUR DRYCLEANERS

JUDGEMENT

(1.) HEARD both sides. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) has held that the respondents are not liable to pay service tax in respect of wet cleaning. Contention of the Revenue is that wet cleaning is not mentioned on the duplicate copy of bill. It is only the customer's copy on which respondents were marking stamp with the marking of wet cleaning. Contention is that actually the appellants are providing service of dry cleaning in the guise of wet cleaning and evading payment of service tax.

(2.) We find that the premises of respondents were searched by the Revenue and found that copies of invoice which were issued to the customers were stamped with remarks wet cleaning and original copies were collected by the respondents at the time of delivery of garments. The 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.

(3.) IN view of above we find no merit in the appeal.