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