If a person running his own truck and on request of consigner (company) he print the consignment note & issued the same to it,
If a person running his own truck and he not issued the consignment note to (company) and in his invoice he mention date of providing service and location (from - to).
And if payment is made by consignor, than whether he falls in the definatition of GTA and whether compoany is required to pay service tax on reverse charge bsasis.
Or GTA are those transporter who operate throgh agency like golden temple etc.