Applicability of service tax

No. Health care services exempted under mega exemption.

Dear Sir, 

Whether service Tax would be applicable if a company is providing transportation to students of a private schools in delhi through private school cabs. The transport charge is collected directly by the company and not by the schools.

The company is basically the aggregator and provides the service of school transport only to the students and teachers. However separately the company through different cabs and other passenger vehicles provides the service of shared transport or car pooling service.

So whether the service tax is applicable to the students and teachers transportation service???

Thanks in Advance