[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF
INDIA
MINISTRY OF
FINANCE
(DEPARTMENT OF
REVENUE)
NOTIFICATION
No. 11/2016-Service Tax
New Delhi, the 1st
March, 2016
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) (hereinafter referred to as the said Act), the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts service in relation to Information Technology
Software (hereinafter referred to as such services) leviable to service tax
under section 66B read with section 66E of the said Act when such Information
Technology Software is recorded on a media (hereinafter referred to as such
media) under Chapter 85 of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986), on which it is required, under the provisions of the Legal
Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other
law for the time being in force, to declare on package of such media thereof,
the retail sale price, from whole of the service tax subject to the condition
that-
(i) the value of the
package of such media 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 such media 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 such media 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 such media 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 sub-section (1) of section 25 of the said Customs Act.
[F. No.
334/8/2016-TRU ]
(K. Kalimuthu)
Under Secretary
to the Government of India
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