TDS on Rent included in purchase Bill

IN MY OPINION YOU SHOULD DEDUCT TDS ON MONTHLY RENT INCLUSIVE OF VAT AND NOT ON CONSUMABLES.

THE LOGIC IS THAT YOU WILL BE PAYING RENT INCLUSIVE OF VAT AND NOT EXCLUDE VAT WHILE PAYING RENT.

PAYMENT FOR CONSUMABLES DO NOT ATTRACT TDS.

It depends on who is running the machine. If he is giving a single bill without any breakup for the whole amount, it could be a catering contract in which you deduct TDS for the whole amount including VAT. He maybe charging you for supply of tea and coffee at your premises.If he charges you rent for the machine and he has placed someone to run it for you and also give the tea/coffee/sugar and the risk of the machine is his (he has to bring another one if this machine gets spoilt), it is a catering contract for supply of tea / coffee at your premises.

Now, consider another scenario. he has provided to you machine on rent at your premises and you are running it with your risk. Then you have to deduct as per section 194I for the rental of machine. He supplies to you tea / coffee and sugar satchets separately as retail sale and bills for these items SEPARATELY, then no TDS. This arrangement is not a contract for catering. This is lease of machine and supply of consumables, separate.

 purchase of soft ware bill inculdes both vat and service tax . Weather tds is applicable, if yes then on which amount PLS REPLY