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Tds applicable for office building- maintenance exp?

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(Querist)
06 December 2013 My office Building owner submitted Two bills every Month. One for Rent (inclding Rent) and another one mentioned "Maintenance Expenses for the Month"- Regarding common Security charges, water charges, common lights, etc.

Kindly clarify, whether TDS applicable for Maintenance Expenses for the month?.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
06 December 2013 yes. TDS applicable for the maintenance charges under sec.194C

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