Rent paid to aop/govt/sociaty/local aut

Dear CCI members,

I have queries on following cases;

1. Rent paid to local authority/govt/AOP/ associates shall i eligible for deducting TDS on the same.
2. my friend running Boating business, he have to pay service tax or any other tax ?.
3. one company business is hiring of buses/cars etc, what is the service tax abatement on the same.

Thanks in advance