TDS

Sir,

Please tell me on which amount TDS is to be deducted.

For e.g                      BILL OF  A PARTY

Plant in Handling work              115000

Operator Allowance                        5000

                                                   ------------------

                                                       120000

Service Tax @ 10.30%                12360

                                                  --------------------

                                                     132360

Less : oil Supplied                       3232

                                                --------------------

                                                    129128

Now i want to know whether tds is to be deducted on 1,29,128 or 1,32,360 or on which

Pls guide

Very urgent

Thanks & regards

sushant