Download Document

[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 1
st
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