Tds deduction

I want to know that I made an invoice in which i deducted wrong tds and also the party  made the payment as per that TDS shown in the bill.

Suppose my bill amount is 100000, service tax is 12360 and actual TDS to be deucted was 10000(194J), but say I deucted 8000 and the party to paid the amount as per our invoice.

Sonow who is orespomsible for this mistake and also tell the penalties attracted