PLZ EXPLAIN THE EXEMPTION ON SERVICE TAX ON PACKAGED COMPUTER SOFTWARE???
EXEMPTION ON SERVICE TAX ON PACKAGED COMPUTER SOFTWARE
Forum D Saiya (Employee) (212 Points)
27 December 2010
2 Replies
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 27 December 2010
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 27
th
February, 2010
Notification No. 02/2010 - Service Tax
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, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the taxable service as referred to
under item (v) of clause (zzzze) of sub-section 105 of section 65 of the said Finance Act, for
packaged or canned software, intended for single use and packed accordingly, from the whole
of service tax, subject to the following conditions, namely:-
(i) the document providing the right to use such software, by whatever name
called, if any, is packed along with the software;
(ii) the manufacturer, duplicator, or the person holding the copyright to software
has paid the appropriate duties of excise on the entire amount received from the
buyer; and
(iii) the benefit under notification No. 17/2010– Central Excise, dated the 27
th
February ,2010 is not availed of by the manufacturer, duplicator or the person holding
the copyright to software.
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Abhijeet Jain
(CA)
(169 Points)
Replied 28 December 2010
File attached depicts the exemption from service tax on Right to use packaged/canned software.
Attached File : 23 notification 53 2010.doc downloaded: 194 times
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