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of <h1>Clarification on 75% Abatement for Goods Transport by Road: Applicable Only When Agency Pays Service Tax.</h1> The circular addresses confusion regarding the applicability of Notification No. 32/2004 and Notification No. 35/2004, both dated December 3, 2004, concerning the transport of goods by road. It clarifies that the 75% abatement from the gross amount charged by a goods transport agency, as per Notification No. 32/2004, is applicable only when the goods transport agency is liable to pay service tax. This abatement is not applicable when the consignee or consignor falls under one of the seven categories specified in Notification No. 35/2004. Jurisdictional Commissioners should be informed accordingly.
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