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of <h1>Service Tax Clarification: Storage Tank Rentals Classified as Clearing & Forwarding Services u/s 65(12) of Finance Act 1994.</h1> The office of the Commissioner of Central Excise, Service Tax Cell, Chennai-II Commissionerate, requested clarification on the applicability of service tax for services rendered by a company owning storage tanks across India. These tanks, used for storing liquids and chemicals, are rented to customers, with additional facilities like pipelines and pumps provided on a rental basis. The Directorate clarified that these activities fall under the definition of Clearing & Forwarding Agents as per Section 65(12) of the Finance Act, 1994. A survey is requested to identify similar companies for registration, with results to be reported back.
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