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<h1>Service Tax Exemption Expanded to Include Infrastructure Repairs: Roads, Bridges, Tunnels, and More Under Notification No. 54/2010.</h1> The Central Government has amended notification No. 24/2009 regarding service tax exemptions for management, maintenance, and repair services. The amendment extends the exemption to include the repair of roads, bridges, tunnels, dams, airports, railways, and transport terminals. This change, enacted under the powers of the Finance Act, 1994, reflects the government's decision in the public interest. The amendment is formalized in Notification No. 54/2010, dated December 21, 2010, and replaces the previous wording to broaden the scope of the exemption.