TaxTMI 
TaxTMI 
Maintenance and repair services provided to railways
X X X X Extracts X X X X
X X X X Extracts X X X X
....aintenance and repair services provided to railways<br> Query (Issue) Started By: - Praveen Kumar Dated:- 27-12-2013 Last Reply Date:- 2-1-2014 Service Tax<br>Got 2 Replies<br>Service Tax<br>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.2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4/2009-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 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 mea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ning 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 alterations 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... you the principal notification of 24/2009 was rescinded vide notification no 34/2012 - Dt. 20.06.12, hence the said notification is not valid now.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, 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 servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce 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 exempts 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... once again. Praveen Kumar<br> Discussion Forum - Knowledge Sharing ....