THE SERVICE TAX RULES
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7A. Returns in case of Taxable Service provided by goods transport operators and clearing and forwarding agent.

Notwithstanding anything contained in Rule 7, and assessee, in case of service provided by-

(a) goods transport operator for the period commencing on and from the 16^th day of November, 1997 to 2^nd day of June, 1998; and

(b) clearing and forwarding agent for the period commencing on and from the 16^th day of July, 1997 to 16^th day of October, 1998, shall furnish a return within a period of six months from the 13^th day of May, 2003, in "Form CEST-3B" alongwith a copy of Form TR-6 in triplicate, failing which the interest and penal consequences as provided in the Act shall follow.