GTA service

If the consignor and consingnee are the same person for the goods ie., a company uses  a service of a Goods transpot operator, who is having one or two lorry to carry the goods from the godown which is 100 km. away from the factory.  Company pays freight to the lorry owner under the terms of contract, which is based on the tonnage and lead km.  whether taxable as GTA.