Service tax on carriage inward & outward

Service Tax on GTA will liable to pay service recepient under reverse charge system. 

Other than individual  receiver of service will be liable to pay tax.kindly refer notification no 30/2012- ST.

Yes, As per Notification no. 30/2012 , if the GTA service is received by Factory, society, cooperative society, dealer of excisible goods, company or firm from a goods transport agency such service receiver shall liable to pay 100% of the service tax liability even if the same isn't charged by the Service provider on the invoice.

It is purely the liability of service receiver, the provider has nothing to do with the same.