Service tax liability on goods transport owners

Shrawan (CA & CS) (112 Points)

31 December 2013  
A is a consignor, B is consignee, C is a GTA service provider. C took contract to transport entire finished goods of A to B. C is a transport contractor who issues consignment note but doesnot have enough goods carriage, due to this, C took trucks from individuals truck owners or brokers from maket to transport the goods to B. In this service tax is generally paid by A or B. Now the question is whether there is any service tax liability arises on that individual truck owner or transport broker to charge service tax on bill raised on GTA (C)?? if yes or no.. then on what basis or ground.. question is related to F.Y. 2007-08 to 2012-13.