https://www.taxtmi.com/forum/issue?id=107390 R&D Cess applies to payments for import of technology approved by the Central Government, including costs for drawings and designs, payments for deputation of technical personnel, and other approved payments classified as import of technology. Consulting engineering services are generally not treated as import of technology and thus are unlikely to attract the Cess, though IPR or technology-transfer style services could be liable if they fall within the approval-based definition. en-us Wed, 24 Sep 2014 06:35:11 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107390 R&D Cess applies to payments for import of technology approved by the Central Government, including costs for drawings and designs, payments for deputation of technical personnel, and other approved payments classified as import of technology. Consulting engineering services are generally not treated as import of technology and thus are unlikely to attract the Cess, though IPR or technology-transfer style services could be liable if they fall within the approval-based definition. Discussion-Forum Service Tax Wed, 24 Sep 2014 06:35:11 +0530 https://www.taxtmi.com/forum/issue?id=107390