The correct proceder of presentation of wine has been shown, with the key being the knowledge and understanding of why?
The more knowledge you pocess and demonstrate by a) helping the customer to a good choice(ie.one that suits THEIR palate or matches the food) and b)providing competent skills in presentaion and handling of the wine in question (ie. appropriate handling for particualr wines), the more likely you are to recieve renumeration for your efforts.
Upon ordering the wine, it is assumed the person ordering will taste, so the presentation of the wine will always be to this person, unless indictated that another will assume the role.
If the wine ordered is of age (and likely to have thrown a crust), or, if it is a young, big bodied new-world style red wine, always query whether the wine should be decantered. Older wines, for the removal of sediment, younger wines, to allow them to 'open up'- The wine is generally made to age, in its youth the wine can be unbalanced, tannin and oak may overpower the fruit, by exposing more of the surface area to oxygen the wine matures rapidly, and the fruit can show through (usually reserved for more expensive wines of this stlye to justify the time you spend at the table. The same can be achieved by slow pouring, or encouraging the customer to swirl or cup the glass with their hands allowing the wine to warm slightly. These methods allow the wine to open up , bringing the fruit out for a more enjoyable start to the wine)
The presenting of the cork to the taster can also be an important indictor as to the condition of the wine, inparticular older bottles. A 'bleed' cork should create suspision over whether the wine has been oxidised. The presense of wine on the top of the cork, tells you that oxygen has replaced the wine leaked. Depending on the exposure, younger wines will mature more rapidly and may still be drinkable. The aroama will present itself with little varietal fruit and sharpness ( this may be overcome, if not overexposed, by time in the glass or decantered, allowing the fruit to open up), the palate however, will give the wine away if it is over exposed. It will be astringent and vinegary, thus, unsuitable and needs to be replaced.

After presenting the taster with a sample (correct amount noted), if the wine is corked the bottle needs to be replaced. If the taster does not like the wine merely because it does suit their palate, or, it wasn't what they were expecting, it should not. You do not need to insist they keep the bottle and drink it, it can be replaced, however, they still should be charged for the opening of the bottle. Another alternative, is to suggest they allow the wine to 'open up'(as mentioned above).
It is advisable to know when the wine is suffering from cork taint. This is usually picked up on the nose, by a 'wet cardboard or hesshan bag' smell, and tasted through the lack of fruit and aforemention nose odours on the palate.
The wine may suffer from other defects, that are far to numerous to mention here (ie. heat exposure).
After has been tasted and it has been indictated there is no defect, you should wait for affermation from each guest, by holding the wine above the glass and pausing. There is nothing worse than going through all of the rigormoral of presenting, to loose points in the eyes of the guest, by pouring for someone who isn't drinking the wine.
The pouring of the wine is a craft. There is nothing sexier than seeing a thin, defined shaft of red wine, soundlessly gliding into the glass. The slow pour, the wine is held comfortably on the base. the bottle is tilted slowly upwards from the base directly above the glass. The wine will begin to trickle out, and should be held almost still wristed, so it forms a cork-screw like shaft into the glass. The glass should never be poured over half way ( and preferably less than this). The pour is stopped by twisting the wrist inwards and upwards, the end of the bottle touched with a cloth to ensure no drips on the cloth nor the guest.
I have ramballed on a bit, but, every insight you get, as you discover more about this art is adding to your own knowledge, and whether or not you take them onboard, it will always give you a greater understanding and expertise from which to compare others advise and your own expiriences. And in the end it is your experience and the knowledge you impart to your guests that encourage the tips.