Transportation Service Charges

[Muhamamd Umar Farooq]

Dear Lab Top,

Hope you are doing great, I have a query Regarding Services charges on Transportation,
If the person is doing his transport business on commission basis, will he pay 2% tax against his income or there is any provision in law regarding aforementioned.
Say if a transporter hire a vehicle on commission basis and just earn 500 Rs from One Vehicle, can he refund or reduced his tax liability.