Rescinds Notification No. 02/2010- Service Tax, dated 27th February, 2010 - Seeks to exempt the right to use packaged or canned software from whole of service tax subject to certain conditions
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 51/2010 - Service Tax
New Delhi, the 21st 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 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
CAclubindia
