Chargability of service tax

This query is : Resolved 

12 December 2015 Sir
An institution pays an amount to a person for carrying out some maintenance work ( where no transfer of material is involved).
Whether service tax is applicable on the amount so received by the person? If so, on which amount?
Thanks in advance.

18 December 2015 Service tax is applicable on the Total Amount subject to the exemption for small service provider .


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