The assessee-company is engaged in the business of manufacturing and trading of readymade garments. For the purpose of carrying out its business, the assessee had taken on lease a unit/shop in a mall. During the year under consideration, the assessee had paid rent, Common Area Maintenance (‘CAM’) and miscellaneous amenity charges to the payee. During the subject assessment year, the assessee had deducted TDS on payments for lease of business premises at the rate of 10 per cent under section 194-I. Further, the payments for CAM services were subject to TDS at the rate of 2 per cent under section 194C. The Assessing Officer held that TDS should be deducted on payment of CAM under section 194I treating the same as payment of rent instead of TDS deducted by the assessee under section 194C.CIT(A) has up held the order of the AO. The Tribunal held that the CAM charges paid are for separate and distinguishable services and cannot be said to be for use of building. The applicable rate of TDS is 2 per cent under section 194C and not 10 percent under section 194I .  (AY. 2011 -12)