2008 (11) TMI 147

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..... 10.12.2008 in Appeal No. ST/302/2007) Shri L.B. Yadav, DR for Appellant. Shri Sandeep Mukherjee, CA for Respondent. Per P.K. Das : Revenue filed this appeal against the order-in-appeal No.113/ST/BPL/06 dated 14.3.07. The respondents also filed the cross objection. 2. It has been alleged that the respondent was carrying out the dry cleaning services, a taxable service and also providing wet cle .....

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..... Commissioner (Appeals) discussed the issue at length in the impugned order. We find that the Tribunal in the identical issue in the case of CCE, Bhopal vs. M/s. New Nagpur Drycleaners vide Final Order No.ST/138/08 dated 3.7.08 rejected the appeal filed by the Revenue. The relevant portion of the said order is reproduced below: "2. We find that the premises of respondents were searched by the Reve .....

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