Queries Regarding Service Tax - Please Reply

Hello, Everyone
Please help me out to solve my query. I need to make service tax payment on behalf of my company. Which is a recruitment firm. We raise invoice to our clients for the placement services, and is inclusive of 10.3% service tax. My Queries are :
1) While paying Service Tax do we need to pay 10.3% of the professional fee which has been added in the invoice only?
2) Is there any change in service tax payment whuen TDS is deducted from the Total Invoice amount?
3) How to calculate the late fine if we make payment in Sept 09 ( since its due from last April 09)?
4) The date to be considered is the invoice date or the payment receipt date?
Seeking for your help. Please reply, its very urgent.
Regards,
Sangeeta

I need to prepare invoice for design work to Client at Abudhabi, in this invoice it is necessary to add service tax 10.3% or else not necessary. what is the proceedure to raise the invoice for client from outside country.

Hello Sangeetha,
1.We have to make service tax payments, ofr bills which we have received payment only and not the bills due.
2.No.
When u raise bill for Rs.100/-
The service tax is Rs.10.3/-
The TDS amount is Rs.10/-(@10%)
no chanbe in the service tax amount.
3.THe late fees calculation is calculated on days basis.
= (period after due date till payment /365 days) x Service Tax amount x 13%
4. Pyment receipt date is considered

2)in case of service receivable is from bas & custom clearnace service and service tax payble (billed)is in single service not seprated in diffretent service categaries should i take set off against it
3) in above second case for which services head i pay the services tax against bas or custom clearnace service or bss service

4) if my receviable service is more than payble services due to i am receiving service from local companies & billed to overseas companies(like uk & us) should i take set off against that receviable service tax against my other payable service tax