Reverse charge service tax

under reverse charge, private limited company( consignor) is to pay service tax for the services taken from the GTA. Now in one of the case faced by us, Consignor was not registered under service tax and didnt paid service tax on behalf of the GTA.

Now gta has already provided services and company didnt paid any service tax either though gta has charged the company same.

Now do gta has to deposit the service tax amount for services provided to the company.