Amends Notification No. 17/2004-Service Tax - Effective rate of service tax for holder of intellectual property right.

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..... - Service Tax New Delhi, the 19th September, 2011 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenu .....

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..... the date of invoice or in case of associated enterprises the date of credit in the books of account: Provided that the exemption shall be available only if the Research and Development Cess is paid at the time or before the payment for the service; (B) records of Research and Development Cess are maintained for establishing the linkage between the invoice or the credit entry, as the case may be .....

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