Exemption Denied for Technology Transfer Services Due to Non-Compliance with R&D Cess Payment and Record-Keeping Requirements.

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....Availment of exemption Notification against payment of R&D Cess - receipt of transfer of technology services from abroad - when the appellants have admittedly not fulfilled both the conditions as regards payment of R & D Cess before payment of service tax and maintenance the records so as to establish the linkage between the invoices of the R & D challans - benefit of exemption not available....