Rent on container of gases

RAVI P T (Student) (39 Points)

30 July 2016  
Case is- A manufacturing unit takes a gases form supplier using it in manufacturing activity. Along with Gases it takes containers of Such gases on RENT. So my Query is 1) whether such Rent is liable for excise or Service tax..??? 2) Will it make any difference is such container is immovable..??? and So that is it liable For TDS u/s 194I