Exemption for packaged software: right-to-use transfers for commercial exploitation untaxed when declared and registered. Exempts packaged or canned software from the portion of excise duty attributable to consideration for transfer of the right to use where the transfer is for commercial exploitation, including rights to reproduce, distribute, sell and to use components in other IT products. The exemption requires the provider to make a declaration to the Assistant or Deputy Commissioner of Central Excise regarding such transfers and to be registered under the applicable service tax registration rules. 'Packaged software or canned software' is defined as software developed for a variety of users and intended for sale off the shelf.
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.
Exemption for packaged software: right-to-use transfers for commercial exploitation untaxed when declared and registered.
Exempts packaged or canned software from the portion of excise duty attributable to consideration for transfer of the right to use where the transfer is for commercial exploitation, including rights to reproduce, distribute, sell and to use components in other IT products. The exemption requires the provider to make a declaration to the Assistant or Deputy Commissioner of Central Excise regarding such transfers and to be registered under the applicable service tax registration rules. "Packaged software or canned software" is defined as software developed for a variety of users and intended for sale off the shelf.
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