My client(A) is hiring GTA (B) and providing services to its customers(C). But they(A) are claiming it as transport charges say Rs 10,000 paid in profit and loss A/c. Also they are recovering the same including their commission of Rs 15000 from its customers(C) and showing it under Sales in profit and Loss A/c and earning commission of Rs 5000/- in the transaction. C is paying Service tax under RCM on Rs 15000/-.Whether in this case B is also liable to pay service tax on RCM basis on Rs 10,000/-??? Will this not lead to double taxation on part of B if C is paying service tax on entire Rs 15000/-????