The document discusses the legislative history and current rules around service tax on goods transport agencies (GTAs) in India. Key points include: 1) Service tax on GTAs was introduced in 2004 and is payable by specified parties like factories and companies. The taxable service is transport of goods by road and the person liable issues a consignment note. 2) Exemptions exist for transport of certain goods and low-value consignments. Abatement of 75% of the gross amount was allowed until 2008 when new rules were introduced. 3) Credit of service tax paid on GTA services can be utilized to pay output service tax but not used to directly pay GTA tax through the