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Manufacturing, production or development of software - Exemption scheme under service tax modified - exemption under central excise and customs withdrawn

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....anufacturing, production or development of software - Exemption scheme under service tax modified - exemption under central excise and customs withdrawn <br>Customs, DGFT & SEZ<br>Dated:- 22-12-2010<b....

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....r><BR>Central Government has modified the exemption scheme to software to prevent the overlapping between central levies as under: Customs: Notification no. 31/2010-Cus - Customs has been rescinded ....

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....- now import of packaged or canned software shall not be exempted from levy of customs duty. [Notification no. 126/2010-Cus] &nbsp; Central Excise: Notification no. 35/2010-CE, has been rescinded -....

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.... now manufacturing, production or development of software shall not be exemption from levy of duty of excise [Notification no. 35/2010-CE] Moreover, manufacturing, production or development of softwa....

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....re shall be subject to MRP under section 4A [Notification no. 30/2010-CE(NT)] &nbsp; Service Tax: A consolidated notification no. 53/2010-ST has been issued with new conditions to prevent overlappi....

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....ng between excise versus service tax and customs versus service tax Previous notification no. 02/2010-ST and 17/2010-ST has been withdrawn vide notification no. 51/2010-ST and 52/2010-ST respectively....

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.....<BR> News - Press release - PIB....

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