Service Tax on Transportation

I am running a proprietary Trading Company " P " having only VAT registration. I file IT returns.

A transporter " T " gets the merchandise automatically loaded onto his trucks from a factory " F ".
T does not provide any other service other than transporting the merchandise from F (point of loading is factory premises) and directly reaches the destination of my instruction.

Question is
a) Is T a GTA
b) In case he is GTA who is liable to pay Service Tax
c) Even if P pays the service tax under RCM, does such payment exonerates T from his payment obligation
d) Can P and T enter into an agreement that ST if applicable would be paid by P ( a proprietory concern). Is such agreement has validity

 

S.65B (50b) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

The person liable to pay freight, where person being (registered)

Factory, society, co-operative society, dealer of Excisable goods, body corporate and Partnership firm.

T is not liable to pay ST in first, let alone exoneration which would come if he would be liable to pay.

But in the first point you said P is a company