Tds on payment to transporter

1. No deduction is to be made for sum credited/paid to a contractor during the course of business of plying/hiring/leasing of good/carriages on furnishing Pan to the payer/ deductor . So, if you are paying a person for plying/hiring/leasing of good/carriages, he is a transporter.

2. If the manufacturer is providing transport service to you, he also will be a transporter (as he is raising a seperate bill). You need not deduct tax if he furnished PAN to you. However this has to be disclosed in TDS return.

Thanks you very much, 

Do we required to establish as 'he is a transporter based on any of his registration documents, such as service tax reg certificate or by any declaration stating he is a transporter'  to consider under refferred section..?

hope my question is clear.  

Other views are welcome.