Abatement eligibility for goods transport services limited to cases where the transport agency bears service tax liability, excluding consignee/consignor exemptions. The abatement under Notification No. 32 for transport-of-goods-by-road services is available only where the Goods Transport Agency is liable to pay service tax; the benefit does not apply where Notification No. 35 shifts liability because the consignee or consignor fall within specified exempt categories, and jurisdictional Commissioners are to be informed of this clarification.