https://www.taxtmi.com/forum/issue?id=107116 Taxable services for import of technology are exempt from service tax to the extent equal to the Research and Development Cess paid on that import, conditional on payment of the cess within six months of invoice (or credit entry for associated enterprises), payment at or before the time of payment for the service, and maintenance of records linking the invoice or credit entry to the R&D cess payment challan. en-us Sun, 03 Aug 2014 21:16:36 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107116 Taxable services for import of technology are exempt from service tax to the extent equal to the Research and Development Cess paid on that import, conditional on payment of the cess within six months of invoice (or credit entry for associated enterprises), payment at or before the time of payment for the service, and maintenance of records linking the invoice or credit entry to the R&D cess payment challan. Discussion-Forum Service Tax Sun, 03 Aug 2014 21:16:36 +0530 https://www.taxtmi.com/forum/issue?id=107116