TDS on car repair billl?????

hello frndz..........

plz let me know that if car repair bill exceeds (single bill) rs 20000/- in 2009-10 covers only labour portion then is TDS liable???(car used for business purpose)

there is no elemnt of material

further if there comes a bill which includes both material and labour element and if labour amount in that exceeds rs.20000 then will TDS be liable?????