Service tax, customs

first thing for GTA if receipient is a organised sector than liable to pay service tax under reverse charge and receipient can not deny from his liability by ssaying that provider is not a registered GTA. The liability of service tax of provider and receipient are mutually independent hence receipient liable to pay Service Tax. 

Organised sector means "In relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,-

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

(b) any company 6[formed or registered under] the Companies Act, 1956 (1 of 1956);

(c) any corporation established by or under any law;

(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

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

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

(g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage.