Rent on commercial property

I assume the tenant is deducting TDS u/s 194I. If owner of the property is charging ST, then s/he is required to mention the ST registration no. on the invoice raised. The owner is required to get registered under ST if his/her turnover has reached Rs.9 lacs limit. However, the exemption limit for charging ST is Rs.10 lacs.

Okay, Thanx But in form 16A issued by the deductor, the section is mentioned as 194IA rather than 194I as mentioned by you, IA is for sale/transfer I guess, does it make any difference? 

194IA is applicable for payment on transfer of certain immovable properties. For rent TDS applicable u/s 194I @ 10% in this case.