Td.s applicability

Dear All,

Kindly clarify the TDS applicability on th following case.

Mr.A provides job work to Mr.B for Rs.3,00,000/-

Mr.A invoiced Mr.B in the following manner.

Paper & Board, Ink etc       -         Rs.2,00,000/-

Printing Charges                -         Rs.85,000/-

Sub - Total                         -        Rs.2,85,000/-

Vat on Assessable Value    -        Rs.10,000/-

[2,00,000 * 5%]

Total Invoice Value              -       Rs.2,95,000/-

Let me know on what amount is the tds applicable and under which section?