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<h1>Consulting Engineers Lose Service Tax Exemption on Tech Transfer Services as of June 20, 2012, per Finance Act 1994.</h1> The Central Government, under Section 93 of the Finance Act, 1994, exempted consulting engineers from service tax on technology transfer services, equivalent to the Research and Development Cess payable under the Research and Development Cess Act, 1986. This exemption was subject to conditions: the Cess must be paid within six months from the invoice date, or the date of credit for associated enterprises, and records must be maintained to link the invoice or credit entry with the Cess payment. The exemption was rescinded by Notification No. 34/2012, dated June 20, 2012.