Dry cleaning service tax classification clarified: definitions of dry cleaning, provider and recipient and circular supersession under service tax law. Service tax applies to dry cleaning services; 'dry cleaning' covers apparel, garments, textile, fur or leather articles and a 'dry cleaner' is any person providing such service. The recipient was a customer until 15-5-2008 and any person thereafter. Circular No. 96/7/2007 para 6 supersedes earlier technical circulars and clarifications on scope, classification, valuation, export treatment, services from outside India, exemptions and other service tax matters, withdrawing prior technical clarifications except specified orders under section 37B as applied to service tax.