In "MKV Toolnix" same steps excluding "Click on m2ts-muxing". In "MKV Toolnix" we need to save as our desired format.I am extremely sorry. I actually had mistakingly mentioned "mkvtoolnix". I used "tsmuxer" software & its pretty easy to convert to m2ts in it. Just drag & drop the file. You can see the audio - video codecs in the General Track Options. Then de-select/select the audio options as per your choice. Click on m2ts-muxing. Then, it will take approx 10-12 minutes & you are done.