Double sided shader is little tricky in Maya but it is not difficult, here in this tutorial I show you how to create that one with the use of some Maya utilities.
I take a example of Playing card and create texture for it one is for front and another for back side. When you apply this texture to your object then only one texture will appear, so to make both side different texture I use sampler info and condition utility with both texture front and back side.
You need to drag sampler info to condition with middle mouse button and then connect flipped normal to first term – by connecting this way sampler info tells condition which side of the object is with normal and which side does not have normal, if side is with normal then give value 1 or it return 0 if side is without normal.
Condition then use this value to compare with second term which has 0 value, so now if object has normal on that side then value of first term is 1 , so equation is first term = second term (True or false) so 1 = 0 answer is false so texture with false will apply to that side.
This is how double sided texture create in Maya.