https://www.taxtmi.com/notifications?id=24743 Service tax on import-of-technology services is exempt to the extent of the Research and Development Cess payable on that import, provided the R&D Cess is paid within six months of the invoice or, for associated enterprises, within six months of the credit entry, payment occurs at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan are maintained; the exemption takes effect when the relevant service tax provision comes into force. en-us Sat, 17 Mar 2012 00:00:00 +0530 Thu, 14 Jun 2012 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24743 Service tax on import-of-technology services is exempt to the extent of the Research and Development Cess payable on that import, provided the R&D Cess is paid within six months of the invoice or, for associated enterprises, within six months of the credit entry, payment occurs at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan are maintained; the exemption takes effect when the relevant service tax provision comes into force. Notifications Service Tax Sat, 17 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24743