IT service provided to foreign company

we are doing software development and repair, maintenance to a foreign company.

Is this included taxable service?

finished development and amt paid but now doing repair and mainteance do we need to pay service tax?

if we need to pay service tax the 10 lac exemption is being crossed so do we need only pay service for amt above 10lac? same to continue consequtive years?

Any examption of service tax for salary paid to employees?

Thanks in advance