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Amendment of notification issued under section 93A of Finance ...


Retrospective Service Tax Exemption for IT Software on Media Without Retail Sale Price u/s 93A, Finance Act 1994.

March 4, 2016

Act Rules     Bill

Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not required to bear RSP, is being exempted from so much of the Central Excise duty/CVD as is equivalent to the duty payable on the portion of the value of such Information Technology Software recorded on the said media, which is leviable to service tax - Consequently retrospective exempted granted from 1st day of July, 2012 to 2nd February, 2016 (both days inclusive).

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