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of <h1>India Amends Service Tax Notification for Intellectual Property Rights; Cess Payment Timeline Clarified for Technology Transfers</h1> The Government of India, through the Ministry of Finance, has amended Notification No. 17/2004-Service Tax, concerning the effective rate of service tax for intellectual property rights holders. The amendment modifies the wording related to the cess payable on technology transfers under the Research and Development Cess Act, 1986. It stipulates that the cess must be paid within six months from the invoice date or the credit date in associated enterprises' accounts. The exemption applies only if the cess is paid before or at the time of service payment. Records must be maintained to link invoices or credit entries with the cess payment. This amendment is effective upon publication in the Official Gazette.
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