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123 Points
Joined July 2008
The definition of clearing and forwarding agent has been given under clause (25) of section 65. It provides that:
"clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent".
Therefore, a service will fall under the clearing and forwarding agent service, if it includes
§ a person;
§ engaged in providing any service connected with the clearing and forwarding operations; and
§ includes a consignment agent.
You can visit on the below link and get all the information about clearing and forwarding agent https://www.rushabhinfosoft.com/Webpages/SERVICE%20TAX/SHTML/DIV-II%5CCH-10.htm