GTA

As per the service Tax Rule -

Who are paying the freight , then he is liable to Pay service Tax under GTA,  Normally Transporter, is liable to Collect & pay service Tax, but, there is a option, Mentioning on LR "WHO IS LIABLE TO PAY SERVICE  TA X " ( Consignor or Consignee ) ", and normally freight are paid by consignee, hence liability for paying of Service Tax, will be consignee.