to whom service tax GTA is applicable

 Service tax on GTA service received by individual/unregistered firm/HUF/ Government agency (all of which are not companies,factory,corporation,society, co-op society,dealer of excisable goods.....) not liable to ST.

If the concern pays freight on goods transported in goods carriage

Generally assessees are not aware of their liability under this category hence do not pay.

is there any penalty if the company does not pay service tax GTA