<h1>Punjab & Haryana High Court: No Service Tax on C&F Agents Without Clearing Activity Involved.</h1> The Punjab and Haryana High Court ruled on the scope of service tax applicability for Clearing and Forwarding (C&F) Agents. The case involved an agreement where the agent handled, stored, and distributed products but did not clear them from the manufacturer's premises. The court decided that since the agent did not perform the clearing activity, they were not liable for service tax under the C&F category. The court found the demand unsustainable, siding with the assessee and against the revenue, emphasizing that both clearing and forwarding activities must be present for the tax to apply.