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of <h1>Service Tax Exemption for Inland Container Depots and Freight Stations: Not Classified as Clearing & Forwarding Agents.</h1> This circular addresses the applicability of service tax on Inland Container Depots (ICDs) and Container Freight Stations (CFS) in relation to their classification as Clearing and Forwarding (C&F) agents. It clarifies that ICDs/CFS are not considered C&F agents because there is no contractual agreement between them and importers/exporters, and they operate under the Government of India rather than a principal owner. The circular also notes that domestic cargo handling by container depots like CONCOR should be evaluated separately. It advises issuing trade notices and providing guidance to field formations accordingly.
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