Service Tax on Cleaning Services for Railways Upheld; Appeal Partially Allowed, Case Remanded for Further Determination.

The appellant is required to pay service tax on cleaning services provided to Indian Railways and public sector undertakings, as determined by the Madras High Court. The service tax is applicable on the gross amount, including employee wages, unless the appellant qualifies as a pure agent. Secondary packaging is not considered manufacturing and is exempt from service tax. The transportation of documents and goods is classified under 'Transportation of Goods' rather than 'Manpower Recruitment or Supply Agency' services. The appellant is entitled to certain tax benefits, and the case is remanded to determine the service tax liability for the normal period, considering pure agent contracts. The appeal is partially allowed. .....

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