Applicability of service tax for non-gta

Hello Sir/Mam,

I am into a construction business but apart from my main business activity, this year i had also provided Service of Goods Transport by Road, but i am not a GTA as i am not issuing any type of Consignment Note/ Lorry Receipt nither i am registered as GTA. I want to know whether service tax is attracted for above transaction, if no then are there any clarification/circulars/notification or case law on the base of which i can prove my stand of non applicability of Service Tax.

Thanks

Have a Good Day