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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Availment of exemption Notification against payment of R&D Cess ...


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

August 5, 2019

Case Laws     Service Tax     AT

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

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