https://www.taxtmi.com/caselaws?id=790808 Exemption from service tax for import of technology was available only when the amended notification's conditions were strictly satisfied, including timely payment of Research and Development Cess. On the facts discussed, the assessee failed to produce convincing proof of such compliance, so exemption was denied. The text also notes that breach of the notification condition justified invocation of the extended limitation period, keeping the demand and interest alive, while the penalties under sections 76 and 78 were not sustained in the final disposal for want of established suppression with intent to evade. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790808 Exemption from service tax for import of technology was available only when the amended notification's conditions were strictly satisfied, including timely payment of Research and Development Cess. On the facts discussed, the assessee failed to produce convincing proof of such compliance, so exemption was denied. The text also notes that breach of the notification condition justified invocation of the extended limitation period, keeping the demand and interest alive, while the penalties under sections 76 and 78 were not sustained in the final disposal for want of established suppression with intent to evade. Case-Laws Service Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790808