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; (Section 65(25) of the Finance Act, 1994) Taxable Service means any service provided or to be provided [to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner; (Section 65 (105) (j) of the Finance Act, 1994)