https://www.taxtmi.com/forum/issue?id=5091 R&D Cess paid on services involving import of technology may be treated as exempting an equivalent amount of service tax where the cess is paid at or before payment for the service and where records establish linkage between the invoice or credit entry and the R&D cess payment challan; the relief depends on meeting these timing and documentary nexus conditions and applies to management consultancy only if the service involves import of technology. en-us Mon, 24 Dec 2012 11:12:40 +0530 Thu, 23 Jan 2025 15:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5091 R&D Cess paid on services involving import of technology may be treated as exempting an equivalent amount of service tax where the cess is paid at or before payment for the service and where records establish linkage between the invoice or credit entry and the R&D cess payment challan; the relief depends on meeting these timing and documentary nexus conditions and applies to management consultancy only if the service involves import of technology. Discussion-Forum Service Tax Mon, 24 Dec 2012 11:12:40 +0530 https://www.taxtmi.com/forum/issue?id=5091