Rent a cab service-exemption_company(for employee)

Dear all,

Kindly let me get through this...

A manufacturiing company is having more than 2000 employees and manufacturing units in various places.

Company hired vehicles(Mahindra van) to carry employees from residing places to manufacturing unit for picking up and dropping them back.

Whether the company is liable to pay service tax under RCM(rent a cab service) to service provider?

Is any exemption available for the same? If so share the relevant notification No.

Thanks in advance

Regards

Manikanta S

Articled Assistant