TaxTMI 
TaxTMI 
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.
Maintenance and repair services provided to railways
27 Dec 2013 
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Service tax on railway maintenance: repair and upkeep of wagons are taxable; exemption limited to original works.
Repair and maintenance services for railways, including wagon repairs, are not exempt and are subject to service tax because the exemption is confined to original works-new constructions, specified additions or alterations to structures, and erection or installation of plant or equipment. A prior notification that extended MMRS relief was rescinded, so earlier broader exemptions no longer apply; repair and upkeep are outside the defined exempt category. (AI Summary)
Repair and maintenance services for railways, including wagon repairs, are not exempt and are subject to service tax because the exemption is confined to original works-new constructions, specified additions or alterations to structures, and erection or installation of plant or equipment. A prior notification that extended MMRS relief was rescinded, so earlier broader exemptions no longer apply; repair and upkeep are outside the defined exempt category. (AI Summary)