Dec 22, 2010


Government of India 
Ministry of Finance 
Department of Revenue 
Notification No. 53/2010 - Service Tax
New Delhi, the 21
 December, 2010 
 G.S.R.  (E).- 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 exempts  the taxable service referred to in item (v) of sub-clause 
(zzzze) of clause (105) of section 65 of the said Finance Act (hereinafter referred to as ‘such service’), 
for packaged or canned software (hereinafter referred to as ‘said goods’) from the whole of service 
tax, subject to the condition that-  
(i) the value of the said goods domestically produced or imported, for the purposes of levy of the duty 
of Central Excise or the additional duty of customs leviable under sub-section (1) of section 3 of the
Customs Tariff Act, 1975 (51 of 1975), if imported, as the case may be, has been determined under 
section 4A of the Central Excise Act 1944 (1 of 1944) (hereinafter referred to as ‘such value’); and  
(ii) (a) the appropriate duties of excise on such value have been paid by the manufacturer, duplicator
or the person holding the copyright to such software, as the case may be, in respect of software 
manufactured in India; or 
(b) the appropriate duties of customs including the additional duty of customs on such value, have 
been paid by the importer in respect of software which has been imported into India;  
(iii) a declaration made by the service provider on the invoice relating to such service that no amount 
in excess of the retail sale price declared on the said goods has been recovered from the customer. 
Explanations.- For the purpose of this notification, the expression,-  
(i) “appropriate duties of excise” shall mean the duties of excise leviable under section 3 of the Central 
Excise Act, 1944 (1 of 1944) and a notification, for the time being in force, issued in accordance with 
the provision of sub-section (1) of section 5A of the said Central Excise Act; and 
 (ii) “appropriate duties of customs” shall mean the duties of customs leviable under section 12 of the
Customs Act, 1962 (52 of 1962) and any of the provisions of the Customs Tariff Act, 1975 (51 of 
1975) and a notification, for the time being in force, issued in accordance with the provision of subsection (1) of section 25 of the said Customs Act. 
                                                                                               [F. No. 354/189/2010-TRU]
Under Secretary to the Government of India

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