Service Tax notification No. 14/2012-ST, Dated 17-3-2012 related to ‘Service tax Exemption to service involving import of technology’ which is to come into force from the date on which Section 66B comes into effect. Government has vide notification No. 19/2012 specified that Section 66B will come into effect from 01.07.2012.
Central Govt exempts vide notification No. 14/2012-ST, Dated 17-3-2012 Taxable service involving import of technology, from so much of service tax, as is equivalent to the extent of amount of cess payable on the said transfer of technology under the provisions of section 3 of the Research and Development Cess Act, 1986 w.e.f. 01.07.2012.
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