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Service tax applicable or not

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(Querist)
26 March 2012 Mr.A is a Agent and B is a company and C is a Lorry Owner,Now,A is goods transport service provided to B through the C.
Mr.A some receive charges from B and pay charges to C.In this situation,Mr.A is cover under Service tax or not?.
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Abbas

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Abbas (Expert)
26 March 2012 Yes, Mr. A is covered and he can take CENVAT
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Sundar

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Sundar (Querist)
27 March 2012 Thanks sir,but clarify Mr.A, how to take CENVAT from the receiving or paying charges?
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