Assessee was engaged in business of fashion products from premises owned by Ambience Group which operated Ambience Mall Assessee paid Common Area Maintenance (CAM) charges to Ambience Group after deducting tax at rate of 2 per cent on said charges.  Assessing Officer found that CAM charges paid by mall owners were essentially a part of rental activities and, therefore, tax was required to be deducted on such payments under section 194-I at rate of 10 per cent.  Commissioner (Appeals) confirmed order of Assessing Officer. Tribunal held that CAM charges were not paid for use of land/building but were paid for carrying out work for maintenance of common area/facilities that were available along with lease premises and, therefore, same could not be characterized and/or brought within meaning of ‘rent’ as defined in section 194-I. Tribunal held that CAM charges would fall within meaning of ‘work’ as defined under section 194-C.Order of Tribunal affirmed.  (AY. 2011-12)