Service tax valuation excluded wet cleaning charges where invoices separately reflected the component and delivery records supported it.

Wet cleaning charges were not added to the taxable value of dry cleaning service for service tax purposes, because the invoice copies issued to customers were stamped to reflect wet cleaning and the original copies were collected at delivery. On that factual basis, the lower authority had held that the wet cleaning component could not be included in the valuation of the dry cleaning service, and the appeal was found to have no merit.

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Issues: Whether charges shown as wet cleaning could be added to the value of dry cleaning service for service tax purposes.

Analysis: The invoice copies issued to customers were stamped with remarks indicating wet cleaning, and the original copies were collected at the time of delivery of garments. On that basis, the lower authority had found that the charge for wet cleaning could not be added while assessing the value of dry cleaning service.

Conclusion: The appeal was found to have no merit and the addition of wet cleaning charges to the taxable value was not upheld.

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