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of <h1>Mumbai Tax Directorate Clarifies Storage Tank Rentals Fall Under Clearing & Forwarding Agents per Section 65(12) of Finance Act 1994.</h1> The circular from the Mumbai Directorate of Service Tax addresses a query from the Chennai-II Commissionerate regarding the applicability of service tax on services provided by a company owning storage tanks across India. These tanks, used for storing liquids and chemicals, are rented out to customers, including associated facilities like pipelines and pumps. The Directorate clarifies that such activities fall under the category of Clearing & Forwarding Agents as per Section 65(12) of the Finance Act, 1994. The circular instructs relevant authorities to survey similar establishments for registration and report back on actions taken.
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