TDS on transporters

Small transporters (having less than 10 goods vehicle) usually give undertaking for non deduction of TDS.

If such undertaking is not issued, TDS u.s. 194C should be deducted at 1% / 2% as applicable.

transporter having more than ten vehicles tds should be applicable.

A transport company issuing consignment notes (bilty) insists that no TDS should be deducted on the basis of its declaration on letter head to the effect that it does not own more than 10 vehicles. Freight cheque of the bilty amount is issued to that transporter, and not to the actual truck owner. 

I think such a declaration by transport company is invalid because it does not own any truck on its own, and is not filing ITR on presumptive income of lorries. It only hires lorries from different truck owners on commission basis.

The question arises who is the "Contractor" for us- transport company issuing bilty, or the actual truck owner! Also, whose declaration u/s 194C(6) is needed? And whom should we pay freight (in cash or cheque) - transport company or the truck owner.

Please enlighten us on this practical aspect. TIA.