Applicability of Service Tax Net or not

CA Sanjay Baheti (PROPRIETOR) (1155 Points)

18 February 2010  
our client covered under courier agency service. they hire lorry from the open market, put the parcels in the lorry and then send it from one destination to another. Suppose from kolkata to mumbai. Lorry driver off load the goods at mumbai, collect their lorry hire charges at mumbai. lorry owner/driver neither issues consignment note nor any kind of invoices. My query is whether this will attract under GTA services or not. give reasons please.
Ca Sanjay Baheti