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of <h1>Service Tax Guidelines for Goods Transport Agencies: Exemptions, Liabilities, and Registration Rules from 2004 Budget Circular.</h1> The circular addresses the levy of service tax on goods transport agencies as introduced in the 2004 Budget. It defines 'goods carriage' and 'goods transport agency' and outlines the exemptions and liability for service tax payment. Notifications issued on December 3, 2004, detail exemptions for certain services and conditions under which service tax is not applicable. The circular specifies that the person paying freight is liable for the tax if associated with certain registered entities. It also provides guidelines for registration, centralized registration permissions, and enforcement, emphasizing minimal disruption to transport operations and limiting penalties for procedural lapses before December 31, 2005.
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