Abatement on gta service for service provider?

Dear All,

In GTA services, the exemption notification no.32/2004 is allowed to get abatement of 75% of taxable value for service provider. but rest 25% taxable value is taxable in the hands of consignor or consignee. My question is that while filling service tax return of service provider we get the abatement of 75% as per notification 32/2004 but rest 25% which is not taxable in the hands of GTA where to put that value in return for exemption?? Please suggest me as soon as possible.

Thanks in Advance