https://www.taxtmi.com/notifications?id=24354 The Service Tax exemption for consulting-engineer services on transfer of technology is conditioned on payment of the Research and Development Cess payable under section 3 of the Research and Development Cess Act, 1986 and on maintaining records linking the invoice or credit entry to the cess payment challan. The cess must be paid within six months of the invoice or, for associated enterprises, the date of credit, and the exemption is available only if the cess is paid at or before payment for the service. en-us Mon, 19 Sep 2011 00:00:00 +0530 Thu, 12 Jan 2012 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24354 The Service Tax exemption for consulting-engineer services on transfer of technology is conditioned on payment of the Research and Development Cess payable under section 3 of the Research and Development Cess Act, 1986 and on maintaining records linking the invoice or credit entry to the cess payment challan. The cess must be paid within six months of the invoice or, for associated enterprises, the date of credit, and the exemption is available only if the cess is paid at or before payment for the service. Notifications Service Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24354