TMI Blog2008 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... bills whereas words “wet cleaning” written on original copy - as the appellants were clearly putting stamp of wet cleaning on customer’s copy of invoices, therefore, charge for wet cleaning cannot be added while assessing the value of dry cleaning service - appeal filed by the Revenue is rejected - ST/302/2007 - 363/2008-ST - Dated:- 19-11-2008 - Shri M. Veeraiyan, Member (Technical) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the main contention of the learned DR is that the respondent did not mention the words "wet cleaning" in duplicate copy of the bills. In this connection, the learned counsel placed the original copy of the bills, which were placed before the Commissioner (Appeals) as mentioned in the impugned order. The learned Counsel submits that the said Bills were returned by the customer while taking delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early putting stamp of wet cleaning on customer's copy of invoices, therefore, charge for wet cleaning cannot be added while assessing the value of dry cleaning service. In view of above, we find no merit in the appeal. The same is dismissed." 4. We find that the facts in the case of M/s. Nagpur Drycleaners are similar to the present case. In view of that, the appeal filed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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