TDS ON SERVICE TAX U/S 194C

This query is : Resolved 

26 December 2010 pls let me know if u/s 194 c a person pays the following amount
contract charges = 100000
service tax on above =10300

Total = 110300

Than Tds u/s 194C is on 100000 or 110300.
Also mention the refrence of circular or notification if any,

>>>>>>>>>>>>>>>>>MOST URGENT<<<<<<<<<<<<<<<<<

26 December 2010 Income tax has to be deucted on Rs.1,10,300.00 as a corollary to CBDT Circular 4/2008 dated April 28,2008.


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