Packaged Software Treated as Goods – Only Excise Duty Applicable Now – Service Tax Cover Removed
[Service
Tax Notification No. 51 dated 21st December 2010]
In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby rescinds the
notification of the Government of India in the Ministry of Finance (Department of
Revenue) No. 02/2010- Service Tax, dated 27th February, 2010 published in the
Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 146 (E), dated 27th February, 2010,
except as respects things done or omitted to be done before such rescission.
[F. No.
354/189/2010-TRU]