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<h1>Service tax return obligation for transport and forwarding services requires specified disclosures and a self assessment declaration.</h1> FORM ST-3B prescribes a return for service tax credited for goods transport operator and clearing and forwarding agents, requiring assessee identification, service category, registration or PAN, period, taxable value, tax payable, interest if applicable, challan particulars and mode of payment, and includes a self-assessment declaration confirming records, correct assessment and payment of tax and interest where delay occurred, with acknowledgement by the Superintendent of Central Excise.
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