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<h1>CBEC Clarifies Service Tax Exemption Rules for Goods Transport by Road Services Under Specific Notifications.</h1> The circular issued by the Central Board of Excise and Customs clarifies the application of service tax exemptions for goods transport by road services provided by a goods transport agency. It states that, under specific notifications, service tax is only levied on 25% of the gross amount charged, provided certain conditions are met, such as not claiming credit on inputs or availing benefits from prior notifications. The circular also addresses objections by the Comptroller & Auditor General regarding who pays the tax, affirming that any liable person can claim the exemption if conditions are satisfied. It concludes by advising against issuing demand notices if the proper procedure is followed.