https://www.taxtmi.com/caselaws?id=384021 Notification No. 18/2002-ST, as amended, was applied strictly to hold that exemption for service tax was available only where Research and Development Cess was paid before or at the time of tax payment and supporting records linked the cess challan to the relevant invoice or credit entry. The commentary emphasises that exemption claims must satisfy all mandatory conditions and that non-compliance with the payment and record-keeping requirements defeats the benefit. It also notes that failure to disclose the true position can justify the extended limitation period, and that wrongful availment of the exemption may attract penalty. The demand, interest and penalty were consequently maintained. en-us Thu, 01 Aug 2019 00:00:00 +0530 Thu, 29 Oct 2020 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384021 Notification No. 18/2002-ST, as amended, was applied strictly to hold that exemption for service tax was available only where Research and Development Cess was paid before or at the time of tax payment and supporting records linked the cess challan to the relevant invoice or credit entry. The commentary emphasises that exemption claims must satisfy all mandatory conditions and that non-compliance with the payment and record-keeping requirements defeats the benefit. It also notes that failure to disclose the true position can justify the extended limitation period, and that wrongful availment of the exemption may attract penalty. The demand, interest and penalty were consequently maintained. Case-Laws Service Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384021