Exemption for goods transport by road service: payer liable for tax can claim exemption if conditions and declaration are met. Exemption from service tax for goods transport by road service provided by a goods transport agency is available subject to conditions that no credit of duty on inputs or capital goods has been taken and that benefit under an alternative notification has not been availed; where the payer of freight is made liable to pay service tax, that person may avail the exemption if the conditions are met and the service provider gives a declaration on the consignment note in accordance with the prescribed procedure.