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<h1>Rule 7A mandates service tax return filing for past periods; non-compliance incurs interest and penalties.</h1> Rule 7A of the Service Tax Rules, 1994, mandates that assessees providing taxable services as goods transport operators and clearing and forwarding agents must submit a return for specific past periods. Goods transport operators must file for the period from November 16, 1997, to June 2, 1998, and clearing and forwarding agents for July 16, 1997, to October 16, 1998. These returns must be submitted within six months from May 13, 2003, using Form ST-3B and Form TR-6 in triplicate. Failure to comply will result in interest and penalties as outlined in the Act.