Tds on storage chrg of bonded warehouse

According to explanation to sectoin 194-I

Rent means any payment by whatever name called, under any lease,sub-lease, tenancy or any other agreement or arrangement for the use of any-

a) land

b) building (including factory building) etc.

Tds is to be deducated on net amount  (if given separately on bill) i.e.

Gross amount charged           xxx

less: service tax                        xxx (CIRCULAR NO. 4/2008, DATED 28-4-2008)

less: insurance                        xxx

net amount                               xxx

if not separately given in bill on full amount.