Download Document

English
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 46/2011 - Service Tax
New Delhi, the 19
th
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, being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 18/2002-Service
Tax, dated the 16
th
December, 2002, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 823 (E), dated the 16
th
December, 2002, namely:-
In the said notification, for the words, figures and brackets "amount of cess paid on the said transfer of technology under the
provisions of Section 3 of the Research and Development Cess Act, 1986 (32 of 1986).", the following words, figures and
brackets shall be substituted, namely:-
"amount of cess payable on the said transfer of technology under the provisions of section 3 of the Research and Development
Cess Act, 1986 (32 of 1986), subject to the following conditions, namely:-
(A) the said amount of Research and Development Cess is paid within six months from 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, and the Research and Development Cess payment challan.
2. This notification shall come into force on the date of publication in the Official Gazette.
[F. No. 354/140/2011-TRU]
(Samar Nanda)
Under Secretary to the Government of India
Note.- The principal notification No. 18/2002-Service Tax, dated the 16
th
December, 2002, which was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 823 (E), dated the 16
th
December, 2002
and was last amended vide notification No. 23/2008-Service Tax, dated the 10
th
May, 2008, which was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 368 (E), dated the 10
th
May, 2008.
notifications no 46 2011 service tax | iKargos