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<h1>Packaged Software Exempt from Service Tax if Excise/Customs Duty Paid; Applies from Dec 21, 2010 to June 20, 2012.</h1> Packaged or canned software is exempt from service tax if the excise or customs duty has been paid. This exemption, effective from December 21, 2010, applies to software either produced domestically or imported. The conditions include determining the value of the software under section 4A of the Central Excise Act and ensuring the appropriate excise or customs duties are paid by the manufacturer or importer. Additionally, the service provider must declare on the invoice that no amount exceeding the retail sale price has been charged to the customer. This notification was later rescinded on June 20, 2012.