हमसे सीखे कोई जीने का सलीका। सफर कैसा भी हो, मौज़ उडाये जाते हैं।। - Amir

Yes, both are same except for some minor differences.
Every coaching rake has multiple maintenance schedules. There is a trip schedule and other schedules like A,B, IOH and POH.
The trip schedule is a mandatory one and involves complete maintenance of the rake. It is a rigorous testing of all the equipment and repairs are done during this schedule along with replacing/providing and damaged/missing equipment.
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Now, depending on the run distance and the BPC duration, the trip schedule may be done only at the primary depot or at both ends. When the trip schedule is done at the secondary depot as well, that is what we generally refer to as SM. It is just a full-fledged trip schedule taking place at the secondary depot.
If a trip schedule is not required or if there is no feasibility of arranging one at the secondary depot, then either platform attention or turn-around attention is provided to the rake.
However, the secondary will not handle A,B, IOH or POH schedules for the rake. That will be only handled by the primary depot.
The primary depot prepares a DRS card for the rake before departure (Deficiency of rolling stock) reporting all the deficiencies in the rake. During SM, it is sufficient for them to ensure that the rake matches the condition mentioned in the DRS card. For example, if the original DRS card indicates a specific fault or a defect, then the secondary depot need not fix it unless it is a safety concern.