Research and Development Cess payment and recordkeeping required to secure service tax exemption on technology transfers. The notification substitutes the prior wording to require that the amount of Research and Development Cess payable on transfer of technology is subject to conditions: the cess must be paid within six months from invoice (or from credit entry for associated enterprises) and, additionally, the exemption is available only if the cess is paid at or before payment for the service; records linking the invoice or credit entry to the cess payment challan must be maintained.