According to the Service Tax laws, the basic exemption limit for service tax on Research and Development services is Rs. 10 lakhs.

Clinical trials conducted for the development of new drugs and vaccines are exempt from service tax under the Research and Development category.

The rate of service tax applicable to Research and Development services beyond the exemption limit is 5%.

To avail the exemption from service tax on Research and Development services, all of the following conditions must be met:

1. The services should be provided to a registered business entity.
2. The services should be used for the development of new products or processes.
3. The services should be provided by a recognized Research and Development institution.

To claim the exemption from service tax on Research and Development services, all of the following documents are required:

1. Certificate of Registration
2. Certificate of Recognition
3. Invoice

The time limit for filing a refund claim for service tax paid on Research and Development services is one year from the date of payment of tax.

The Central Board of Excise and Customs (CBEC) is responsible for granting exemption certificates for Research and Development services.

Non-compliance with the service tax regulations related to Research and Development can result in both fine and imprisonment.

Tata Consultancy Services (TCS) is not a recognized Research and Development institution for the purpose of availing the exemption from service tax.

To obtain a Certificate of Recognition for a Research and Development institution, one can either apply online through the CBEC website or submit an application to the nearest CBEC office.

Market research and surveys are not eligible for the exemption from service tax under the Research and Development category.

The validity period of a Certificate of Recognition granted to a Research and Development institution is five years.

A foreign entity is not required to have a permanent establishment in India to claim the exemption from service tax on Research and Development services.

The rate of service tax applicable to Research and Development services provided by a foreign entity is 10%.