Maintenance and repair services provided to railways

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..... Maintenance and repair services provided to railways
Query (Issue) Started By: - Praveen Kumar Dated:- 27-12-2013 Last Reply Date:- 2-1-2014 Service Tax
Got 2 Replies
Service Tax
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. .....

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..... 24/2009-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 me .....

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..... aning 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 b .....

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..... y you the principal notification of 24/2009 was rescinded vide notification no 34/2012 - Dt. 20.06.12, hence the said notification is not valid now.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 serv .....

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..... ice 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 yo .....

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..... u once again. Praveen Kumar
Discussion Forum - Knowledge Sharing .....

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