Gta service

Dear Experts / Professionals,

One of my friends having engaged in running a business for Transportation of Goods Service as he explained, without having any trucks, he got bookings from Company/Firm/Individual etc. for providing transportation of goods services from Cosigner to consignee or direct by an individual. He will be issue GR also, he got trucks and driver from X (Ind/Comp/Firm) to supply of such services. He pay truck owner for his freight as he charged separately and also he paid to drivers/fuels etc.

An example below :

Booking Amount : Rs.50,000/-(Receivable from service receiver either he is a company/firm/individual)

Paid to Truck Owners/Driver/Fuels = Rs.45,000/-

Differenciate of booking & paid to truck/driver/fuels are his Income.(Rs.50K - Rs.45K)

My Question are :

1 Is this service are convered under GTA ?

2. How much service tax will be charge ?

3. Who will be liable to pay service tax (service provider or receiver) ?

4. He paid to Truck owner/drivers/fuels - which types of expenses he can booked in his books of accounts.

And fillaly what will be in GST ?

Please give me your valuable suggestion/reply.

Thanking you,