Service tax exemption for goods transport agency services when gross charges fall below specified thresholds, effective from January 2005. Exemption from service tax is provided for taxable services by a Goods Transport Agency for transport of goods by road in a goods carriage where the gross amount charged falls below specified thresholds; an 'individual consignment' means all goods transported for a consignee. The exemption was effective from January 1, 2005, was amended to substitute the beneficiary wording, and was later rescinded by a 2012 notification.