Service Tax — Clearing and forwarding agent

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..... ding taxable service. You may be aware that in respect of services rendered by clearing and forwarding agent, the service tax was made payable by the person engaging such agent vide sub-clause (iii) of Clause (d) to Section 2(1) of Service Tax Rules, 1994. 2. You may also be aware that in the case of Laghu Udyog Bharati Anr. v. Union of India and Others in Writ Petition No. 53 of 1998 [1999 (1 .....

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..... as been decided now, to do away with the above method of payment of service tax by an alternate person other than the person providing the taxable service in respect of clearing and forwarding agents. In other words, the clearing and forwarding agents will henceforth pay the service tax in respect of taxable services rendered by them. Accordingly Notification No. 7/99-S.T., dated 23rd August, 1999 .....

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..... e the procedure to be followed for registration, maintenance of documents, filing of returns and manner in which the service tax is to be paid. The trade notice should provide complete information and guidance to the assessees and they should be selfcontained in all respects. The field officers are also requested to kindly provide all assistance and guidance to the assessees in explaining the prov .....

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