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of <h1>Finance Act 2003: Service Tax Liability for Clearing Agents and Freight Operators, New Section 71A Alters Filing Rules</h1> The modification of Act 32 of 1994 under the Finance Act, 2003, specifically addresses the service tax provisions for the period between July 16, 1997, and October 16, 1998. It mandates that individuals engaging clearing and forwarding agents or paying freight for goods transport operators during specified periods are liable to pay service tax. A new section, 71A, is introduced, exempting these individuals from the usual return filing requirements under sections 69 and 70, instead requiring them to file returns within six months of the Finance Bill, 2003's presidential assent. Additionally, section 94 is amended to include the manner of furnishing returns under section 71A.
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