Service tax on transport charges or freight

Dear Sir,

We are are having seven lorries as a fixed assets in our company. The company has provided service to another company by way of transportation of goods from one place to another place and they have collected transport charges from them. What is the service tax applicability on this issue. Whether it is exempted service or not. If it is exempted service,  please explain the legal provision. If it is a service, please explain legal provision. Whether the service comes under RCM or not and it is divided liability or not

Ch Ajaya Babu