Service receiver service tax liability

"On Goods Transport Agency (GTA) and MAnpower Supply, Service Tax Is payable under Reverse Charge Mechanism, And service Reciever is liable to pay service tax.

But in case Service provider charges service tax in bill, & the same is paid by Service Receiver company to Service provider,

Then, Whether, Service receiver liablility is deemed to be discharged."

Pls advise with relevant case laws or Section etc.

Regds.