Service tax applicable or not

The paper sent for pritning and cutting for purpose of paper cups may not be eligible for the exemption in entry 30 as the work is not in relation to printing nor are you the sender payign excise duty on the material recived back or the paper cups. 

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