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    <description>An exemption permits deduction of the R&amp;D cess paid on imported technology from the total service tax liability on the taxable service involving import of technology, so that the taxpayer pays only the balance service tax after subtracting the R&amp;D cess; the advisory exchange raises but does not resolve questions about whether education cess and SHE cess apply to the exempted portion.</description>
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      <description>An exemption permits deduction of the R&amp;D cess paid on imported technology from the total service tax liability on the taxable service involving import of technology, so that the taxpayer pays only the balance service tax after subtracting the R&amp;D cess; the advisory exchange raises but does not resolve questions about whether education cess and SHE cess apply to the exempted portion.</description>
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