https://www.taxtmi.com/forum/issue?id=5050 R&D cess on royalty is imposed under the separate R&D cess statute and is not a service tax levy; amounts paid as R&D cess may be claimed as an exemption against service tax on royalty by citing the administrative notification when filing the ST-3 return. Service tax remains payable on the balance royalty amount, and cenvat credit for service tax charged on royalty is available only in accordance with the eligibility conditions of the Cenvat Credit Rules. en-us Fri, 14 Dec 2012 21:41:36 +0530 Thu, 23 Jan 2025 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5050 R&D cess on royalty is imposed under the separate R&D cess statute and is not a service tax levy; amounts paid as R&D cess may be claimed as an exemption against service tax on royalty by citing the administrative notification when filing the ST-3 return. Service tax remains payable on the balance royalty amount, and cenvat credit for service tax charged on royalty is available only in accordance with the eligibility conditions of the Cenvat Credit Rules. Discussion-Forum Service Tax Fri, 14 Dec 2012 21:41:36 +0530 https://www.taxtmi.com/forum/issue?id=5050