in case of transport of goods by road, the transporter pays service tax on the gross value of the freight. however he is just acting as a commision agent and receive a small ampunt of commission. though as per service tax his turnover would be more and his income would be less. then for the limit of 44AB, the 40 lacs should be total of commission or total of
"service tax paid/2.58%"ie gross value of rent. in the given case the rent of truck is received by the truck holder directly from the consignee