Incidence of tax in case of hiring of vehicle

I am working with a Public Limited Co.My question is---

We are hiring vehicle (Light) for day to day office work. Hiring is been done on monthly basis.Previously, the cab owner gave the Cab on rent and also supplied fuel.Accordingly we fixed the hire charges for the said vehicle.In that case,we only deducted TDS u/s 194I from the bills.

Now we are planning to issue fuel from our Central Store. We like to hire the Cab only(i.e. Dry Cab).

Is there any change in the incidence of Tax (any tax) on the part of the owner of the cab or to us?

Thank You,