Wct rules and computation

I have a querie on computation of WCT. Say I am executing an order for some repairs job at Rajasthan from Maharashtra. The total order value is Rs. 140/- -

The order break up is:  Rs. 40 for Spares and Rs. 100 for installtion /repairing work.

OPTION I-  Pay CST of 2% against C Form on Rs. 40 and 12.36 % service tax on Rs. 100/-

OR

OPTION II:  Pay: CST of 2% against C Form on Rs. 40 and Rs. 100 /- should be further divided into 02 parts- 01st part 12.36 service tax payable + 02nd  part WCT as applicable in Rajasthan needs to be paid.

Please advice.

regards

Chandrakant