Service tax

As per Notification No. 30/2012-Service Tax reverse charge is applicable only when taxable service provided or agreed to be provided by a goods transport agency in respect of transportation  of goods by road, where the  person liable to pay freight    is,—

(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c)  any co-operative society established by or under any law;

(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e)  any body corporate established, by or under any law; or

(f)  any partnership firm whether registered or not under any law including association of persons;

If freight charges is paid other than the person mentioned above (For Egs: Individuals, Proprietorship etc) GTA is liable to pay Service Tax.

agree with Neljo sir.