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<h1>Clarification on Service Tax for Goods Transport Agencies: Exemptions, Definitions, and Responsibilities Effective January 2005.</h1> The circular clarifies 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 responsibilities for tax payment. Notifications issued on December 3, 2004, specify exemptions and conditions for service tax, effective January 1, 2005. Exemptions include certain goods, consignment values, and specific entities responsible for tax payment. The circular emphasizes smooth implementation, centralized registration, and limits on vehicle checks. It also advises against penalties for pre-2005 lapses unless intentional, and prevents double taxation on the same consignment.