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<h1>Service Tax on Goods Transport by Road: Changes in Liability and Definitions Since 2004, Referencing 2007 Circular</h1> The taxable service of transporting goods by road, effective from September 10, 2004. It specifies that any service provided by a goods transport agency for transporting goods by road is taxable. Initially, the service receiver was defined as customers until May 15, 2008, after which it was broadened to any person. The service provider, a goods transport agency, is generally liable for service tax, except when the freight payer falls under certain notified categories. Definitions from the Motor Vehicles Act, 1988, clarify terms like 'goods carriage' and 'goods transport agency.' A 2007 circular supersedes previous clarifications on service tax issues.