Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 27th 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:-
- the document providing the right to use such software, by whatever name
called, if any, is packed along with the software;
- 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
- the benefit under notification No. 17/2010– Central Excise, dated the 27th
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