https://www.taxtmi.com/caselaws?id=799352 Research and Development cess must be paid before payment for imported technology, while the service-tax exemption is available to the extent of cess paid. Where cess was paid after the service-tax due date but its payment was undisputed, the exemption remained available in full rather than being denied for delay. The delay resulted only in delayed payment of service tax corresponding to the claimed exemption, attracting interest on that delayed tax payment. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799352 Research and Development cess must be paid before payment for imported technology, while the service-tax exemption is available to the extent of cess paid. Where cess was paid after the service-tax due date but its payment was undisputed, the exemption remained available in full rather than being denied for delay. The delay resulted only in delayed payment of service tax corresponding to the claimed exemption, attracting interest on that delayed tax payment. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799352