Service tax — Clearing & Forwarding Agents — Certain clarification

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..... erate, has sought for a clarification, on the applica- bility of Service Tax, for the services rendered by a company/assessee which are as follows :- "The company/assessee owns storage tanks made of mild steel in different parts of India. These tanks are used for storing liquids/ chemicals for which customers pay rents based on the tanks capacity. In addition there are pipelines, valves, pumps et .....

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