TDS liability on Freight Inward bills

Fanibhusan (Finance Professional) (20 Points)

10 May 2007  
Dear all as you know, service receiver in case of Transportatin charge  has the liability to pay service tax if not charges on bill on 25% after availing 75% abatement.

But in case of TDS deduction  any body suggest, TDS has  to be deducted from the bill amount charged by the provider or from the ( bill amount charged by service + service tax we pay)