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TMI BlogMaintenance and repair services provided to railwaysX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear readers, does providing repair and maintenance services in respect of railway wagons to railways / RITES etc., fall under 'MMRS' and liable to service tax? Can exemption be claimed under Notification No.24/2009-ST as amended by 54/2010-ST or under Mega notification no.25/2012-ST ? Or any other exemption notification...please advise. - Reply By Padmanaban M - The Reply = Hi Mr. Praveen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, Repair and Maintenance work for railways are not exempted from the Service Tax. As per the mega exemption notification (25/2012) only the original work is exempted for Railways, roads etc., The original work meaning is given below: Explanation 1.- For the purposes of this rule,- ( a ) "original works" means- ( i ) all new constructions; ( ii ) all types of additions and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lterations to abandoned or damaged structures on land that are required to make them workable; ( iii ) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; As refer by you the principal notification of 24/2009 was rescinded vide notification no 34/2012 - Dt. 20.06.12 , hence the said notification is not valid now. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Railways are not exempted for Repair and Maintenance work. M.Padmanaban - Reply By Praveen Kumar - The Reply = Hi Shri M.Padmanaban, Wish you a Happy New Year and thank you for the prompt reply. Would I be right in assuming that the said service was exempted prior to the rescinding of the Notification No.24/2009-ST ? The Notification No.24/2009-ST as amended by 54/2010-ST exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s MMRS services in respect of roads, railways etc. Now, does the word 'railways' include all railway property (Indian Railways as a whole) or only the railway lines and related paraphernalia like signals, electric lines etc. (excluding rolling stock)? Thank you once again. Praveen Kumar - Maintenance and repair services provided to railways - Query Started By: - Praveen Kumar Dated:- 27-12-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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