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of <h1>Government Rescinds Software Import Tax Exemption; Section 93(1) Finance Act, 1994 Cited in New Notification /2010</h1> The Central Government has rescinded Notification No. 17/2010, which previously exempted the import of packaged software from service tax, provided customs duty had been paid. This decision, made under the authority of Section 93(1) of the Finance Act, 1994, was published under Notification No. 52/2010 on December 21, 2010. The rescission is effective immediately, with exceptions for actions taken or omitted before this date.
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