Service tax negative list section 66d clarification

As per the negative list given by the service tax dept. the service of services by way of transportation of goods—by road except the services of—a goods transportation agency; or a courier agency; by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or by inland waterways; funeral, burial, crematorium or mortuary services including transportation of the deceased. My question is, where there service tax affected for transportation of cement by road to customer / any one, may exempted from service tax or not? kindly help guide me at the earliest.