https://www.taxtmi.com/notifications?id=303 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. en-us Mon, 16 Dec 2002 00:00:00 +0530 Thu, 21 Jun 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=303 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. Notifications Service Tax Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=303