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<h1>India Exempts Service Tax on Single-Use Software with Conditions; Exemption Rescinded by Notification No. 51/2010-S.T.</h1> The Government of India, through Notification No. 02/2010 dated February 27, 2010, exempts service tax on packaged or canned software intended for single use, provided certain conditions are met. These conditions include the inclusion of a document granting the right to use the software, the payment of appropriate excise duties by the manufacturer, duplicator, or copyright holder, and the non-availment of benefits under Notification No. 17/2010-Central Excise. This exemption was later rescinded by Notification No. 51/2010-S.T. on December 21, 2010.