Exemption for consulting engineer services on transfer of technology where entitlement equals R&D cess paid, conditional on payment and records. Consulting engineer services on transfer of technology are exempt from service tax to the extent equal to the Research and Development Cess payable on that transfer, subject to conditions: the R&D Cess must be paid within six months from the invoice date (or from the date of credit for associated enterprises), the exemption applies only if cess is paid at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan must be maintained.