S.tax applicable on transportation for cfs/icd/lines etc

Hi All,

We are a Tranporter and providing Transportation to Shipping Lines / ICDs / CFS and not to the congsinnee or congsinor.

Movement of our trailors (loaded & empty) is between the CFS/ICDs/Yards to Port and vice versa.

We will be raising our Transporation movement Invoices to the Lines / ICDs / CFS with Service charges @ agreed rates between parties. (Under declaration on Invoice we always used to mention that - " Service Tax to be paid by the congsionee or congsnor )

Could anybody clarifies about the applicability of service tax in this case?

Do we fall under GTA / BSS / Transport operator ?

Is anyone can suggest Invoice format or at least a declartion terms on invoice ragarding ST applicability ?

Regards

Mandar Hingne