CS stands for customer service. CS scenarios come when say a client has equipment sold/installed at customer site. So maintenance of equipment at customer site comes under the scope of PM-CS. So, basically it's an extension of plant maintenance with additional functionality like client billing, warranty management, integration of contracts in work order etc.
Jogeswara provided a pretty good link from help.sap. That should have all the detailed documentation you would be looking for.
Thanks,
Tajinder
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