Clearing and Forwarding Agent - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Clearing Forwarding Agent (w.e.f. 16.7.97) What is taxable - 65(105)(j) Any service provided or to be provided to any person, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service A clearing forwarding agent Meaning of Clearing and Forwarding Agent 65(25) "clearing and forwarding agent" means any person who is engaged in providing service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."