Service tax on clearing and forwarding activities requires registration and survey of establishments providing tank and pipeline rentals. Providing storage tanks, pipelines, pumps and related loading/unloading facilities on a rental basis for handling liquid cargo is treated as Clearing & Forwarding Agents under Section 65(12) of the Finance Act, 1994 and thus falls within service tax coverage; Commissionerates are directed to survey for such establishments, register those liable, and report results to the Directorate of Service Tax.