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    <title>Scope of taxable service of &quot;Clearing and Forwarding Agent&#039;s service&quot; under the provisions of &quot;Service Tax&quot;</title>
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    <description>The taxable Clearing and Forwarding Agent service requires performance of actual clearing; if consignments are cleared by the manufacturer and delivered to the agent, the agent&#039;s receipt, storage and forwarding to buyers do not satisfy the clearing component and therefore do not fall within the Clearing and Forwarding taxable category.</description>
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      <description>The taxable Clearing and Forwarding Agent service requires performance of actual clearing; if consignments are cleared by the manufacturer and delivered to the agent, the agent&#039;s receipt, storage and forwarding to buyers do not satisfy the clearing component and therefore do not fall within the Clearing and Forwarding taxable category.</description>
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