https://www.taxtmi.com/caselaws?id=89 Providing only jetty access and storage facilities for liquid cargo, without handling customs formalities, despatch orders, transport arrangements or commission-based agency functions, does not amount to clearing and forwarding activity under the governing circular. Such services are treated as storage-related services rather than clearing and forwarding operations. On that basis, the assessee was not a clearing and forwarding agent for the relevant period and was not liable to obtain service tax registration on that footing. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 03 Jul 2008 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89 Providing only jetty access and storage facilities for liquid cargo, without handling customs formalities, despatch orders, transport arrangements or commission-based agency functions, does not amount to clearing and forwarding activity under the governing circular. Such services are treated as storage-related services rather than clearing and forwarding operations. On that basis, the assessee was not a clearing and forwarding agent for the relevant period and was not liable to obtain service tax registration on that footing. Case-Laws Service Tax Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89