Exemption for import of technology: service tax relieved to extent of R&D cess when cess paid and records maintained. Service tax on import-of-technology services is exempt to the extent of the Research and Development Cess payable on that import, provided the R&D Cess is paid within six months of the invoice or, for associated enterprises, within six months of the credit entry, payment occurs at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan are maintained; the exemption takes effect when the relevant service tax provision comes into force.