Service Tax - Exemption of R&D Cess to IPR

By Vijay Kumar

A similar amendment is made to Notification No. 17/2004 - Service Tax, Dated September 10, 2004, in relation to exemption of R&D Cess paid by intellectual property service providers.

Why can't they merge these two notifications?

Notification No. 47/2011-Service Tax, Dated: September 19, 2011