Service tax exemption for management, maintenance or repair of transport infrastructure removes tax liability on specified services. Notification No. 24/2009 exempts the taxable service defined in sub clause (zzg) of clause (105) of section 65 when rendered by one person to another in relation to management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals, from the whole of the service tax leviable under section 66; the exemption was later rescinded by Notification No. 34/2012.