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How to availing Notification no 14/2012 ST - RESEARCH & DEVELOPMENT CESS.

How to availing Notification no 14/2012 ST - RESEARCH & DEVELOPMENT CESS. - Service Tax - Started By: - Yatin Bhopi - Dated:- 21-7-2015 Last Replied Date:- 27-8-2015 - Dear experts We are paying technical assistance fees to our parent company. Since it is our associate company we make monthly provisions in the books and we are liable to pay service tax on this provisions under head Intellectual property service other than copy rights on this technical assistance fees. We are paying Research and .....

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sistance fees Service tax Jan-15 ₹ 100000 14000 Feb-15 ₹ 100000 14000 Mar-15 ₹ 100000 14000 April-15 ₹ 100000 0 (liability is 14000 and cess paid is ₹ 15000 Or We have to just pay the service tax after deducting R & Cess Payable each month considering R & D cess will be paid in April 15 Month Technical assistance fees Service tax Jan-15 ₹ 100000 9000 (14000-5000) Feb-15 ₹ 100000 9000 (14000-5000) Mar-15 ₹ 100000 9000 (14000-5000) Can anyone .....

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blic interest so to do, hereby exempts the taxable service involving import of technology, from so much of the service tax leviable thereon under section 66B of the said Act, as is equivalent to the amount of cess payable on the said import 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) that the said amount of Research and Development Cess is paid within six months from the date of inv .....

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