https://www.taxtmi.com/forum/issue?id=1051 The issue concerns whether R&D cess paid in respect of consulting engineering services provided by a foreign technical person deployed for machinery repair can be deducted from service tax. The facts: services billed to the foreign head office, paid by the head office, and service tax discharged by the manufacturing unit. Contributors state central government approval is unnecessary for collaboration under industrial policy and advise examining whether the activity is a one time repair or constitutes transfer of technology. If R&D cess is paid and the activity falls under consulting engineering services, the cess may be deductible from service tax under the relevant exemption notification. en-us Fri, 06 Mar 2009 09:51:22 +0530 Thu, 23 Jan 2025 15:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1051 The issue concerns whether R&D cess paid in respect of consulting engineering services provided by a foreign technical person deployed for machinery repair can be deducted from service tax. The facts: services billed to the foreign head office, paid by the head office, and service tax discharged by the manufacturing unit. Contributors state central government approval is unnecessary for collaboration under industrial policy and advise examining whether the activity is a one time repair or constitutes transfer of technology. If R&D cess is paid and the activity falls under consulting engineering services, the cess may be deductible from service tax under the relevant exemption notification. Discussion-Forum Service Tax Fri, 06 Mar 2009 09:51:22 +0530 https://www.taxtmi.com/forum/issue?id=1051