RCM when a single truck hires

I red an article here in that saying "as per the law , A single truck owner provides goods transport service by road will not attract service tax"

on the above mentioned point , if a registered person hires a single truck ( not a GTA & Not Reg. under gst ) , the registered person pays Rs.9000 as freight , at that time , is RCM applicable or not ?.

if the registered dealer didn't pay GST on the above service , can he claim Rs. 9000 as expense in his p&l ?.

please advice me for the above

Thank you