Service tax on manufacturer & supplier

This is clear case of sale. No service tax is applicable for supply of material. But if the propritory firm is a 

1. any factory registered under or governed by the Factories Act, 1948 or

2. any partnership firm whether registered or not under any law including association of persons or

3. any dealer of excisable goods, who is registered under the Central Excise Act, 1944

and  liable to pay freight to a goods transport agency in respect of  transportation  of goods by road then the entity is liable to pay service tax under reverse charge mechanism. 12.36% on the frieght charges paid to GTA.