<h1>Tax treatment of software: central excise and customs exemptions withdrawn, new service tax conditions prevent overlap.</h1> 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excise and between service tax and customs, and prior service tax notifications granting overlapping relief have been withdrawn.