NTF. NO. 17/2010-ST, DT. 27/02/2010

(This Notification has been rescind vide NTF. NO. 52/2010-ST, DT. 21/12/2010)

NTF. NO. 17/2010-ST, DT. 27/02/2010

Exempts the taxable service providing packaged or canned software, intended for single use and packed

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 providing packaged or canned software, intended for single use and packed accordingly, for the purpose specified in item (v) of clause (zzzze) of sub-section 105 of section 65 of the said Finance Act, from the whole of service tax, subject to the following conditions, namely:-

(i) document providing the right to use such software, by whatever name called, if any, is packed along with the software;

(ii) the importer has paid the appropriate duties of customs on the entire amount received from him [OLD- the buyer]; and

(In above (ii), the words "him" has been corrected vide CORRIGENDUM, DT. 02/03/2010)

(iii) the benefit under notification No. 31/2010– Customs dated the 27th of February, 2010 is not availed of by the importer.

[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India

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CORRIGENDUM, DT. 02/03/2010

Corrigendum to NTF. NO. 17/2010-ST, DT. 27/02/2010

G.S.R. (E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2010-Service Tax, dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 161 (E), dated the 27th February, 2010, at page 159, in line 28,

for “the buyer”, read “him”.

[F. No. 334/1/2010-TRU]

(Limatula Yaden)
Deputy Secretary to the Government of India