Exempts service providing packaged or canned software, intended for single use and packed if the appropriate duty of customs have been paid - 17/2010 - Service Tax

Service tax exemption for packaged single-use software when customs duties are paid, subject to packing and importer conditions.

Exempts the service of providing packaged or canned software intended for single use from service tax, subject to three conditions: the right to use document, if any, must be packed with the software; the importer must have paid appropriate customs duties on the full amount charged to him; and the importer must not avail the benefit under the referenced customs notification.