Tds on payment of freight in case of sub contracting transporter

CA Sanjay Sahu (PROFESSIONAL) (57 Points)

30 April 2016  
I have a doubt regarding TDS on payment of freight to transporters... A transporter who has doing transporting business on sub-contracting basis (he has not the owner of any truck ) i.e. he has deployed truck of another person on commission basis for company so in that case whether TDS us194C on subcontract will attract or not????