Packaged or canned software exempted from service tax, where duty of excise or duty of customs, as the case may be, has been paid

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..... as the case may be, has been paid Notification No. 53/2010 - Service Tax New Delhi , the 21st December, 2010 G.S.R. 991 (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 .....

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..... 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 th .....

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