Service tax for carriage inwards

Where freight is paid to Goods Transport Agency by registered Factory/Society/C.Ex.Dealer, Co-Op.Society, Body Corporate or partnership Firm they are liable to pay service tax in RCM and S.Tax not to be paid to transporter in terms of Rule 2(1)(d)(B) of STR and Notification 30/2012-ST(Sr.2 of Table). To issue consignment note is mendatory and if not issued it is an offence but can not change nature of service so S.Tax must be paid. 

However, when transportation undertaken by an individual truck owner/driver the same is out ambit of GTA and hence not taxable.