QGIS WMS didn't show georeferenced tiff

Question

I try to reference image and use them via WMS.

1. Chouse project CRS to EPSG:900913

2. Add OpenStreetMap source using gdal wms

   <GDAL_WMS>
     <Service name="TMS">
         <ServerUrl>http://tile.openstreetmap.org/${z}/${x}/${y}.png</ServerUrl>
     </Service>
     <DataWindow>
        <UpperLeftX>-20037508.34</UpperLeftX>
        <UpperLeftY>20037508.34</UpperLeftY>
        <LowerRightX>20037508.34</LowerRightX>
        <LowerRightY>-20037508.34</LowerRightY>
        <TileLevel>18</TileLevel>
        <TileCountX>1</TileCountX>
        <TileCountY>1</TileCountY>
        <YOrigin>top</YOrigin>
     </DataWindow>
     <Projection>EPSG:900913</Projection>
     <BlockSizeX>256</BlockSizeX>
     <BlockSizeY>256</BlockSizeY>
     <BandsCount>3</BandsCount>
     <Cache />
   </GDAL_WMS>
   

3. Reference some image using osm background, using EPSG:900913 as target crs
4. Import generated tiffs into project. By default they was imported not in EPSG:900913 but in EPSG:3395
5. Select EPSG:900913 for layer with imported image - after that image appear there it must be.
6. Save project and try to get layer with referenced image via wms (qgis-mapserver was installed according http://hub.qgis.org/projects/quantum-gis/wiki/QGIS_Server_Tutorial tutorial)

I didn't see my referenced image. I check layer codes and so on. I try to get osm background (write both layers for wms layers parameter in different order) and get's only osm background.

Next thing I try - save gcp's and use gdal VRT

<VRTDataset rasterXSize="1800" rasterYSize="668">  
  <GCPList Projection="EPSG:900913">
    <GCP Id="1" Info="a" Pixel="64.0462" Line="589.346" X="4.17039e+06" Y="7.5036e+06" Z="0.0" />
    <GCP Id="2" Info="b" Pixel="64.8845" Line="72.4501" X="4.17039e+06" Y="7.50362e+06" Z="0.0" />
    <GCP Id="3" Info="c" Pixel="1746.68" Line="72.6177" X="4.17057e+06" Y="7.50365e+06" Z="0.0" />
    <GCP Id="4" Info="d" Pixel="1746.64" Line="589.724" X="17057e+06" Y="7.50362e+06" Z="0.0" />
  </GCPList>
  <VRTRasterBand dataType="Byte" band="1">
    <ColorInterp>Gray</ColorInterp>
    <SimpleSource>
      <SourceFilename relativeToVRT="0">/home/dkiselev/desktop/123.jpg</SourceFilename>
      <SourceBand>1</SourceBand>      
    </SimpleSource>
  </VRTRasterBand>
</VRTDataset>

In this case I have nothing, maybe GCP's didn't applyed to source image. Any way It was a try to find workaround.

Here is gdlainfo for resulting tif file:

gdalinfo /home/dkiselev/desktop/123_modified.tif 
Driver: GTiff/GeoTIFF
Files: /home/dkiselev/desktop/123_modified.tif
Size is 1920, 556
Coordinate System is:
PROJCS["Google Maps Global Mercator",
    GEOGCS["WGS 84",
        DATUM["WGS_1984",
            SPHEROID["WGS 84",6378137,298.257223563,
                AUTHORITY["EPSG","7030"]],
            AUTHORITY["EPSG","6326"]],
        PRIMEM["Greenwich",0],
        UNIT["degree",0.0174532925199433],
        AUTHORITY["EPSG","4326"]],
    PROJECTION["Mercator_1SP"],
    PARAMETER["central_meridian",0],
    PARAMETER["scale_factor",1],
    PARAMETER["false_easting",0],
    PARAMETER["false_northing",0],
    UNIT["metre",1,
        AUTHORITY["EPSG","9001"]]]
Origin = (4170378.687966782134026,7503652.570609360933304)
Pixel Size = (0.103459182316438,-0.103459182316438)
Metadata:
  AREA_OR_POINT=Area
Image Structure Metadata:
  COMPRESSION=DEFLATE
  INTERLEAVE=PIXEL
Corner Coordinates:
Upper Left  ( 4170378.688, 7503652.571) ( 37d27'47.34"E, 55d54' 9.61"N)
Lower Left  ( 4170378.688, 7503595.047) ( 37d27'47.34"E, 55d54' 8.56"N)
Upper Right ( 4170577.330, 7503652.571) ( 37d27'53.76"E, 55d54' 9.61"N)
Lower Right ( 4170577.330, 7503595.047) ( 37d27'53.76"E, 55d54' 8.56"N)
Center      ( 4170478.009, 7503623.809) ( 37d27'50.55"E, 55d54' 9.09"N)
Band 1 Block=1920x1 Type=Byte, ColorInterp=Red
  NoData Value=0
Band 2 Block=1920x1 Type=Byte, ColorInterp=Green
  NoData Value=0
Band 3 Block=1920x1 Type=Byte, ColorInterp=Blue
  NoData Value=0

And qgis generated gdal script for it

gdal_translate -of GTiff -gcp 61.699 588.844 4.17039e+06 7.5036e+06 -gcp 67.0641 71.1088 4.17039e+06 7.50362e+06 -gcp 1750.37 71.1088 4.17057e+06 7.50365e+06 -gcp 1755.74 594.209 4.17057e+06 7.50363e+06 "/home/dkiselev/desktop/123.jpg" "/tmp/123.jpg"
gdalwarp -r near -order 1 -co COMPRESS=DEFLATE -dstalpha "/tmp/123.jpg" "/home/dkiselev/desktop/123_modified.tif"

So I try to use vrt as out format for gdal_translate and gdalwarp with rather same result: I can see correctly referenced image in qgis work window, but get's nothing via wms.