Tds on freight charges

Dear Sir

There is one ammendment in TDS rules regarding tax deducted at source from payments made to transporters w.e.f. 01.06.2015. The exemption from TDS deduction has been only applicable to the transporters who own less than 10 vehicles and provides pan number to the deductor.

My query is whether this exemption is applicable to the transport agent who does not own their own vehicles but only ply other owners vehicles?

Suhas Deshmukh