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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Customs, DGFT & SEZ

        Manufacturing, production or development of software - Exemption scheme under service tax modified - exemption under central excise and customs withdrawn

        December 22, 2010

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        Central Government has modified the exemption scheme to software to prevent the overlapping between central levies as under:

        Customs:

        Notification no. 31/2010-Cus - Customs has been rescinded - now import of packaged or canned software shall not be exempted from levy of customs duty. [Notification no. 126/2010-Cus]

         

        Central Excise:

        Notification no. 35/2010-CE, has been rescinded - now manufacturing, production or development of software shall not be exemption from levy of duty of excise [Notification no. 35/2010-CE]

        Moreover, manufacturing, production or development of software shall be subject to MRP under section 4A [Notification no. 30/2010-CE(NT)]

         

        Service Tax:

        A consolidated notification no. 53/2010-ST has been issued with new conditions to prevent overlapping between excise versus service tax and customs versus service tax

        Previous notification no. 02/2010-ST and 17/2010-ST has been withdrawn vide notification no. 51/2010-ST and 52/2010-ST respectively.

        Tax treatment of software: central excise and customs exemptions withdrawn, new service tax conditions prevent overlap. Imports of packaged or canned software are no longer exempt from customs duty. Manufacturing, production or development of software is no longer exempt from central excise and is subject to MRP valuation under section 4A. A consolidated service tax notification introduces conditions to prevent overlap between service tax and excise and between service tax and customs, and prior service tax notifications granting overlapping relief have been withdrawn.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax treatment of software: central excise and customs exemptions withdrawn, new service tax conditions prevent overlap.

                                Imports of packaged or canned software are no longer exempt from customs duty. Manufacturing, production or development of software is no longer exempt from central excise and is subject to MRP valuation under section 4A. A consolidated service tax notification introduces conditions to prevent overlap between service tax and excise and between service tax and customs, and prior service tax notifications granting overlapping relief have been withdrawn.


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