Tds on transporter

If the transporter does not own any vehicles, then tax has to be deducted at source.

If the transporter does not own any vehicle then you need not to deduct TDS. However, you will have to take declaration from the transporter declaring that he does not have any vehicle.

Here it is:

(6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, 62[where such contractor owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with] his Permanent Account Number, to the person paying or crediting such sum.

https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?grp=Act&cname=CMSID&cval=102120000000041123&k=&IsDlg=0