TDS on Services

hey m8 Tds on Profeesion(Sec 194J ) covers that TDs should be deducted on Fees charged by the professional..In the section it is clearly written " any sum by way of fees for profesiional services...."...Regarding ur question should be deducted on Gross amount i.e. on Rs 100 nd not on toatal amount of the bill...i dont think there is any notifiacation regarding it but one thging is sure that no notification or circular can override the LAW....