CORRIGENDUM - Exempts service providing packaged or canned software, intended for single use and packed if the appropriate duty of customs have been paid - Notification no. 17/2010 - 17/2010 - Service Tax
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Exemption for packaged software amended to substitute 'the buyer' with 'him', clarifying taxable service language. The corrigendum substitutes 'the buyer' with 'him' in the Service Tax notification that exempts the service of providing packaged or canned software intended for single use and packed where the appropriate customs duty has been paid, leaving the exemption's eligibility criteria intact.
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 amended to substitute 'the buyer' with 'him', clarifying taxable service language.
The corrigendum substitutes "the buyer" with "him" in the Service Tax notification that exempts the service of providing packaged or canned software intended for single use and packed where the appropriate customs duty has been paid, leaving the exemption's eligibility criteria intact.
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