Rescinds notification no. 02/2010 - Exemption to software where duty of excise was paid - 51/2010 - Service Tax

Rescinds notification no. 02/2010 - Exemption to software where duty of excise was paid

Notification No. 51/2010 - Service Tax

New Delhi, the 21st December, 2010

G.S.R.989 (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 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]

(VIKAS)

Under Secretary to the Government of India