Lower deduction

Dear Sir/Madam,

I have one doubt Regarding Sec 197 (Lower deduction rate of tds) of income tax act .

I have received one lower deduction certificate u/s 194J from one of my Clint .In certificate it is mentioned as, u/s 194J you can deduct tds @ 2.5% instead of 10% up to Rs 70000.But my Clint services rendered in this F.Y up to 30-06-2019 is Rs.165000.

1)Now my doubt is services rendered is more than 70000 , so normal rate of tds is applied (or) lower rate of tds is applied .

2) If normal rate is applied, on what amount i can deduct tds @ 10%?.(whether tds is deduct on entire amount of Rs 165000 (or) Tds is to be  deduct in excess of Rs 70000 i.e Rs 95000.

Please clarify my doubt.

Regards,

Bheema Reddy.K.