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RULES |
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7. Returns in case of taxable service
provided by goods transport operators and clearing
and forwarding agents – |
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Notwithstanding anything contained in rule 7, an
assessee, in case of service provided by- |
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a) |
goods transport operator for the period commencing
on and from the 16th day of November, 1997 to the
2nd day of June, 1998; and |
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b) |
clearing and forwarding agents for the period
commencing on and from the 16th day of July, 1997 to
the 16th day of October, 1998 |
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shall firnish a return within a period of six months
from the 13th day of may 2003, in form “ST-3B” along
with a copy of the form TR-6 in triplicate, failing
which the interest and penal consequences as
provided in the Act shall follow |
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