Taxable service of packaged or canned software exempted — Notification No. 53/2010-ST, dated 21-12-2010.

By this Notification, the
Central Government has exempted the taxable service referred to in item (v) of
S. 65(105)(zzzze) in respect of packaged or canned software, subject to the
following conditions :

(1) value of the said
goods domestically produced or imported for the purpose of levy of central
excise duty or additional duty of customs as the case may be has been
determined u/s.4A of the Central Excise Act, 1944 and

(2) (a) appropriate duties
of excise have been paid by manufacturer, duplicator or the person holding
copyright to software manufactured in India; or

(b) appropriate duties of
customs including the additional duty of customs have been paid by the
importer in respect of the software imported into India

(3) a declaration is made
by the service provider on the invoice that no amount in excess of the retail
sale price has been recovered from the customer.