Reverse charges mechanism

Reverse Charge was introduced under service tax w.e.f. 1/7/2012.

i have a client who is in trading of marbles business.

he receives goods via gta .

he pays the transporters bill as received.

i just want to know that even in gta , reverse charge will be applicable from 1/7/12, i.e, my client will be liable to deposit the service tax portion since 1/7/12