If you provide transport services but own no vehilce, you are eligible to receive transport charges without TDS. You can submit the declaration as prescribed. TheTerm used in 194C(6) is "Own". So leased and hired vehicles even if more than10 will not count.

The language used in a few places is Beneficial Owner. Does that not include Hired vehicles

Hi Ravi,

Your analysis is right. From the reading of 

Explanation to section 44AE by the Finance (No. 2) Act, 2014, w.e.f. 1-4-2015 :

(a) the expression "goods carriage" shall have the meaning assigned to it in section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(b) an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner of such goods carriage.]

Hence the goods carriages which are taken on lease/hire purchase/instalment, where the assessee is a beneficial owner will also have to be taken into account.