St on guest laundry service in hotels - urgent

In most of the Hotels, they are charging Service Tax on Guest Laundry Service bills to their guest staying in hotel.

Laundry Cleaning may be by ‘Dry Cleaning’  or ‘Wet Cleaning’ method. If it is by Dry Cleaning, then only it is taxable under Dry Cleaning Service. The Wet Cleaning is not a specified activity under Sec.65(105)(zt). Further, the instruction/circular F.No.B.11/1/2002-TRU dated 01-08-2002 clarifies that the Wet Cleaning is not taxable to service tax and also specify the activities involved in dry cleaning.