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Person liable to pay servce tax in case of transport bussine

This query is : Resolved 

13 September 2011 Dear sir/ madam
In case of transportation business, if a transportation agency provides a service, some trucks in a factory premises to dump material here & there in factory itself. The Factory pay a sum to the transportation co.
In this case who is liable to pay service tax.
Is here, anything like if services providing in factory only and not on the road then the transportation co. is liable to pay service tax....>?

13 September 2011 in the case of transport service,
service receiver is liable to pay service tax



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