Service tax amendment: retroactive return filing required for transport and clearing agents, with interest and penalty consequences. A new rule 7A requires assessees who provided taxable services as goods transport operators and clearing and forwarding agents for specified earlier periods to furnish returns in Form ST-3B with copies of Form TR-6 within six months from the notified date; non compliance attracts interest and penal consequences under the Act. Form ST-3B sets out required particulars, payment and challan details and a self assessment declaration to be signed by the assessee or authorised representative.
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Service tax amendment: retroactive return filing required for transport and clearing agents, with interest and penalty consequences.
A new rule 7A requires assessees who provided taxable services as goods transport operators and clearing and forwarding agents for specified earlier periods to furnish returns in Form ST-3B with copies of Form TR-6 within six months from the notified date; non compliance attracts interest and penal consequences under the Act. Form ST-3B sets out required particulars, payment and challan details and a self assessment declaration to be signed by the assessee or authorised representative.
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