Gta by road

1. When & how GTA by road will be required to pay service tax on Freight received? 2. What amount of freight received will be considered while the calculation of Exemption limit of Rs.10 lac i.e. only those freight receipts on which GTA itself is required to pay service tax OR consignor's and consignee's also? 3. In case exemption limit of Rs. 10 lac has already been crossed then GTA will be required to pay service tax on every freight receipts without considering the reverse charge Or for only those if both consignor & consignee are individuals? 4. Can GTA also avail 75% exemption while paying service tax?