Classification of service

I understand from u r que. that ABC Pvt. Ltd. is providing goods transportation service by way of issuing consignment note i.e. this company is GTA.

However as per notification no.25/2012 - st, it has been provided that services by way of giving on hire to GTA, a means of transport of goods shall be exempt i.e.Mrs. A is providing service to GTA by way hiring of truck then it is exempt.

But if Mrs. a is GTA i.e it provide service of transportation of goods and also issue consignment note then it is liable for service tax. but if service reiceiver is body corporate then reverse charge mechenism shall apply and service receiver will liable for service tax.