Service Tax — Clearing and forwarding agent

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.... by a person other than the person providing taxable service. You may be aware that in respect of services rendered by clearing and forwarding agent, the service tax was made payable by the person engaging such agent vide sub-clause (iii) of Clause (d) to Section 2(1) of Service Tax Rules, 1994. 2. You may also be aware that in the case of Laghu Udyog Bharati & Anr. v. Union of India and Others....

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....me into effect from 16-10-1998. 3. It has been decided now, to do away with the above method of payment of service tax by an alternate person other than the person providing the taxable service in respect of clearing and forwarding agents. In other words, the clearing and forwarding agents will henceforth pay the service tax in respect of taxable services rendered by them. Accordingly Notificat....