Tds deduction amount

Dear Friends,

I  have received  Invoice to party for repair & maintenance of Transformer where Party Use some Material & Provide some Services.

For Exemple

 Items descripttion                                                 Amount (RS.)

Material Used                                                           100/-

ADD. Vat @ 14%                                                        14/-

                                      Total (A)                             114/-

Service Charges                                                   40/-

ADD. Service Tax @ 12.36%                                4.94

                                     Total (B)                             44.94

                                  Total (A+B)                         158.94

Pls. Advise me.

1. Which Amount TDS  should be deducted Only Service Charges or total Amount of Invoice. ?

2. Its belongs to WCT  YES or No.  if yes what should be do. ?

3. Pls. Clear the concept with reason ?

With Regards

Amit