Service tax on gta goods transport agency

Reverse Charge is applicable in case of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road to -

a) Factory under the Factories Act,1948,
b) Society under the Societies Registration Act,1860,
c) Co-operative society,
d) dealer of excisable goods under the Central Excise Act, 1944,
e) any body corporate,
f) partnership firm including association of persons.

Hence if GTA provides services to any other person other than listed above, Service tax is to be paid by GTA.

For Exemptions to GTA, Please refer entry 21 & 22 of Mega Exemption Notification.