Service tax exemption for goods transport agency services: tax applies only on value exceeding a specified portion of gross charges. Exempts service tax on goods transport agency services for transport of goods by road to the extent that it exceeds the tax calculated on a value equal to twenty five per cent of the gross amount charged by the goods transport agency, thereby treating a specified portion of gross charges as the taxable value; enacted under powers of the Finance Act and effective from 1 March 2008, later rescinded in 2012.