Goods transport agency v/s transportation of goods by road

Dear Sir,

Greetings of the day

Seek a professional advice on the following issue

An Individual, Suppose for the time being is Mr. A., is having 4 mini trucks (Tempo) and all four trucks are give in a hire to ABC & Co. (A Proprietary Concern) for a Fixed amount per truck per month. They also fixed the upper limit of truck running (in Kms) per month. During this time Mr. A is restricted to give their trucks to others

ABC & Co. (Proprietary Concern)

ABC & CO. is authorised LPG Gas Cylinder dealer, and provides home delivery facility of LPG cylinders to their customers.

For that ABC & CO. fixed a spot(s) in the city and gas cylinders are taken form godown to the fixed spot by Hired trucks. From each spot delivery men of ABC & Co. takes cylinders and delivered it to home to home.

My Questions is..?

1. Whether Mr. A. is Considered as GTA for the service tax purpose.
2. If Not Whether is it covered under negative list which exempt the service of road transportation of goods by road .. (Except GTA and Courier services)

 Thank you in advance

Regards

CA Sagar Kotak