The assessee deducted tax at source under section 194C on common area maintenance charges paid to independent service providers in respect of leased premises. The Assessing Officer treated the assessee as an assessee in default on the ground that the payments formed part of rent liable for deduction of tax under section 194-I. The Tribunal held that the common area maintenance charges were paid separately to service providers and did not form part of the rent payable to the property owners. Accordingly, tax was rightly deducted under section 194C and the addition made under sections 201(1) and 201(1A) was deleted. (AY. 2014-15).