Tds on amount paid in advance ( inclusive of service tax)

Based on the recent circular No. 1/2014, There is no requirement of deducting the TDS on the service Tax componant of billing value. So is the same applies, when a party pays to other party an advance on daily basis for a monthly activity. Bills are getting generated on monthend.  So how calculations needs to be done for this ?

Any legal opinion or link reference is highly apprecaible.