Tds on service tax charged on rent amount

Originally posted by : ANAND DHYANI
	Pls help TDS is applicable on service tax charged on Rent amount. If rent  100000.00              100000.00 s.t.        12360.00                 12360.00 Total  112360.00                112360.00 Tds   11236.00       or           10000.00

1. If rent is paid on House Property then TDS (Sec-194I) it should be on 1,00,000/- (not included on Ser.tax & Cess) i.e. TDS @ 10% Rs.10,000/- , becoz Ser.tax is not income of House Owner. (Threshold limit - Rs.1,80,000/- per annum)

2. if rent paid on Plant & Machinery/Furniture TDS on Rs.112360/- (including service tax) i.e. TDS @ 2%.