Related to gta

hello all..

if  i am factory  owner .i have 2 factories . i have used services of truck from indivisual  for stock transfer from factory 1 to factory 2.

1) in this case wheather  service tax  is applicable or not .?

2) if in this senerio we take help of GTA rather than indivisual  than whether service tax applicable or not . if applicable than who need to pay tax ..??

3) in this case can GTA issue consinment note ? (because consiner and consiner is same person)(also as per rule 4(b) it is mandatory to issue consignment note)

    PLEASE , as early as possible , suggest me the answer .

regards

sumit