https://www.taxtmi.com/notifications?id=24355 The notification substitutes the prior wording to require that the amount of Research and Development Cess payable on transfer of technology is subject to conditions: the cess must be paid within six months from invoice (or from credit entry for associated enterprises) and, additionally, the exemption is available only if the cess is paid at or before payment for the service; records linking the invoice or credit entry to the cess payment challan must be maintained. en-us Mon, 19 Sep 2011 00:00:00 +0530 Thu, 12 Jan 2012 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24355 The notification substitutes the prior wording to require that the amount of Research and Development Cess payable on transfer of technology is subject to conditions: the cess must be paid within six months from invoice (or from credit entry for associated enterprises) and, additionally, the exemption is available only if the cess is paid at or before payment for the service; records linking the invoice or credit entry to the cess payment challan must be maintained. Notifications Service Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24355