The assessee is a Special Purpose Vehicle entrusted with the task of implementation of Bangalore Metro Rail Project  a joint venture of Government of India and Government of Karnakata.  The assessee approached the Karnataka Industrial Area Development Board (KIADB) for acquisition of land in a smooth manner and entered in to agreement with KIADB. The payment made was claimed to be made towards acquisition of the land. The Assessing Officer initiated proceedings u/s 201(1), for failure to deduct tax at source  and passed order u/s 201(1) and levying interest u/s 201(IA) of the Act. The order of the Assessing Officer was affirmed by the CIT(A) and Tribunal. On appeal the Court held that   Liability to deduct tax would arise only if payment was made towards service charges by assessee which attracts tax liability. This factual aspects required re-examination by Tribunal being last fact finding authority and finding was necessary whether  payment  included service charges or not. Matter restored to file of Tribunal for ascertaining, whether payments made by the assessee company to KIADB included any component of service charges. Matter remanded.  (AY. 2005-06 to 2012-13)