Service Tax on Clearing and Forwarding Agent services: classification and receiver/provider rules clarified, superseding prior circulars. Service tax applies to services by a clearing and forwarding agent in relation to clearing and forwarding operations under clause 65(105)(j). The receiver of service shifted from the client to any person by later amendment. The provider is defined under clause 65(25) to include persons engaged, directly or indirectly, in such services and consignment agents. Paragraph 6 of Circular No. 96/7/2007 withdraws earlier technical clarifications and consolidates departmental positions on scope, classification, valuation, export/import treatment and exemptions for service tax.