https://www.taxtmi.com/forum/issue?id=106359 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 A prior notification that extended MMRS relief was rescinded, so earlier broader exemptions no longer apply; repair and upkeep are outside the defined exempt category. en-us Fri, 27 Dec 2013 15:54:19 +0530 Thu, 23 Jan 2025 15:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106359 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 A prior notification that extended MMRS relief was rescinded, so earlier broader exemptions no longer apply; repair and upkeep are outside the defined exempt category. Discussion-Forum Service Tax Fri, 27 Dec 2013 15:54:19 +0530 https://www.taxtmi.com/forum/issue?id=106359