Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 46/2011 – 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, 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
16th 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 16th
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.
(Samar Nanda)
Under Secretary to the Government of India
[F. No. 354/140/2011-TRU]
Note.- The principal notification No. 18/2002-Service Tax, dated the 16th
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 16th
December, 2002 and was last amended vide
notification No. 23/2008-Service Tax,
dated the 10th 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 10th May, 2008.