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of <h1>Court dismisses appeal, revenue fails to prove liability for service tax on clearing services.</h1> The court dismissed the appeal, holding that the respondents were not liable to pay service tax for providing clearing and forwarding agent services as ... - The Commissioner (Appeals) held the respondents were not recipients of 'clearing and forwarding agent' services but merely provided tank storage for respondents' final products, an activity characterized as 'storage and warehousing service' which was brought under the service-tax net w.e.f. 16-8-2002; the present demand predates that. Revenue contended agreements required activities (evacuating tankers, pumping in/out, blending) amounting to clearing and forwarding services. The Trade Notice (No.59/99) lists typical C&F functions (receiving goods, warehousing, receiving dispatch orders, arranging dispatch, maintaining records, preparing invoices); there was no evidence respondents performed those functions. The Finance Act definition of 'clearing and forwarding agent'-'any person who is engaged in providing any service, either directly or indirectly connected with clearing and forwarding operations in any manner to any other person and includes a consigning agent'-was considered, but Revenue produced no proof of such services. Appeal dismissed.
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