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TDS Applicabiity under transporter

This query is : Resolved 

27 December 2010 A CONSTRUCTION COMPANY (PARTNERSHIP FIRM) HIRES J.C.B MACHINES, DUMPERS, TROLLERS, ROAD ROLLERS ON A DAILY BASIS.

Can it includes under transporter where TDS is not applicable when it quotes the pan.

But if it is not included in transporter then its expendtiure are booked in which head..???
WHETHER THE ASSESS IS REQUIRED TO DEDUCT TDS under transporter or not

27 December 2010 TDS WILL NOT BE APPLICABLE UNDER TRANSPORTER.

IT WILL BE BOOKED UNDER RENT PAYMENT.

Yes TDS is to be deducted.



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