Service tax on bss

'X' IS SUPPLYING GOODS CARRIAGE  VEHICLES TO 'Y' [ A SEPARATE ENTITY (GTA)] ON SOME BUSINESS CONSIDERATION/AGREEMENT THAT 'Y' SHOULD PROCURE TRANSPORT BUSINESS TO 'X'  BY TAKING ALL THE RESPONSIBILITIES OF PROCURING BUSINESS,  INCURRING ALL THE EXPENDITURE VIZ. DRIVER SALARIES, MAINTENANCE OF VEHICLES, REPAIRS, ROAD TAXES, DIESEL EXPENSES, TYRE RETREADING AND OTHER MISCELLANEOUS EXPENSES WHILE CONDUCTING THE TRANSPORT BUSINESS.  THE INCOME EARNED BY 'Y' ALONGWITH EXPENDITURE IS BEING TRANSFERRED TO 'X' AFTER KEEPING SOME PERCENTAGE OF PROFIT EARNED BY HIM.  NOW THE QUESTION IS WHETHER 'X IS TAXABLE UNDER 'BUSINESS SUPPORT SERVICE' OR NOT? SINCE HE IS SUPPORTING THE BUSINESS OF 'Y' [A SEPARATE ENTITY (GTA)]?