Exemption to goods transport agency services: exporters may claim service tax relief subject to prescribed documentation and procedural compliance. Exemption is granted for service tax on specified goods transport agency services used by an exporter for export of goods, conditional upon production of the consignment note, prior intimation to the Assistant/Deputy Commissioner in Form EXP1, registration with an export promotion council, possession of Import Export Code, registration under the Act, liability to pay service tax for the specified service, issuance of invoices in the exporter's name, and filing half yearly returns in Form EXP2 with certified supporting documents and exporter's certification referencing shipping bill numbers.