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    <title>Service tax not applicable for forwarding activities without clearing; only incidental tasks performed.</title>
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    <description>Clearing &amp; Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and forwarding, service tax would not be leviable on the activity of mere forwarding and other incidental and ancillary activities, with reference to goods. - AT</description>
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      <description>Clearing &amp; Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and forwarding, service tax would not be leviable on the activity of mere forwarding and other incidental and ancillary activities, with reference to goods. - AT</description>
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