Service tax on reparing charges

Repairing charges received is attract to service tax, if yes what is the basic limit.

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repair & maintenance of machine & machinery & equipment under a contract/agreement is liable to tax under "management, maintenance or repire services" - Section 65 (105)(zzg) of Finance Act, 1994. the threshold exemption limit is Rs.10/- lacs under Notification No.06/2005-ST dtd.01.03.2005. 

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