Tds on transport expenses

My client has engaged one person by name X to transport his goods to customers. Mr.X is not having any vehicles. He is not the owner of any goods vehicles. He contacted some transporters and executed the contract. My client paid amount to X. Whether TDS U/s 194 C(6) applies here. If not whether we have to take it as an ordinary contract and deduct 1% or 2% as the case may be. X says that he does not own any vehicle and as a result he can not file his return U/s 44AE. Therefore how we have to treat this transaction from TDS point of view. X is having PAN