Certain doubt

Sir, under service tax regime, as per mega notification vide no. 25/2012, Item no. 22 (b) where the truck/lorry owner provides the truck/lorry to GTA, then such service is exempted.
Similarly, if a rent a cab operator provides the service to another rent a cab operator, whether is it exempted service ? When I refer Item no. 23(b), does it convey the same meaning as I understood sir. Kindly clarify.