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Packaged or canned software exempted from service tax, where duty of excise or duty of customs, as the case may be, has been paid - 53/2010 - Service Tax

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..... eby exempts the taxable service referred to in item (v) of sub-clause (zzzze) of clause (105) of section 65 of the said Finance Act (hereinafter referred to as 'such service'), for packaged or canned software (hereinafter referred to as 'said goods') from the whole of service tax, subject to the condition that- (i) the value of the said goods domestically produced or imported, for the purposes of levy of the duty of Central Excise or the additional duty of customs leviable under sub-section (1) .....

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Packaged or canned software exempted from service tax, where duty of excise or duty of customs, as the case may be, has been paid - 53/2010 - Service Tax

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..... e Central Excise Act, 1944 (1 of 1944) and a notification, for the time being in force, issued in accordance with the provision of sub-section (1) of section 5A of the said Central Excise Act; and (ii) "appropriate duties of customs" shall mean the duties of customs leviable under section 12 of the Customs Act, 1962 (52 of 1962) and any of the provisions of the Customs Tariff Act, 1975 (51 of 1975) and a notification, for the time being in force, issued in accordance with the provision of sub-se .....

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Packaged or canned software exempted from service tax, where duty of excise or duty of customs, as the case may be, has been paid - 53/2010 - Service Tax

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