Reverse charge liability

I Think So,  Under GTA Ser Tax Will Be Paid By GTA Only If Party does not Belong to Persons As Per Rule 2 i.e
a) Consignor

Yes, it is required for an exporter to pay the service tax liability under GTA head and then claim for the refund of such amount of service tax. Though presently the above said notification has been rescinded, but the law has remained intact by the virtue of Notification No.31/2012-Service Tax dated 20th Jun’2012 – Exemption to specified services received by exporter of goods. Exempts the taxable service received by an exporter of goods and used for export of goods, from the whole of the service tax leviable thereon subject to the conditions that the exporter shall have to produce the consignment note, by whatever name called, issued in his name for:- Service provided to an exporter for transport of the said goods by goods transport agency in a goods carriage from any container freight station or inland container depot to the port or airport, as the case may be, from where the goods are exported; or Service provided to an exporter in relation to transport of the said goods by goods transport agency in a goods carriage directly from their place of removal, to an inland container depot, a container freight station, a port or airport, as the case may be, from where the goods are exported.