Corrigendum issued to Notification No. 17/2010-ST
NOTIFICATION No. 17/2010-ST dated 27.02.2010 was issued to exempt the taxable service of providing packaged or canned software, intended for single use and packed accordingly, for the purpose of providing the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products, from levy of service tax, subject to the following conditions, namely:-
(i) document providing the right to use such software, by whatever name called, if any, is packed along with the software;
(ii) the importer has paid the appropriate duties of customs on the entire amount received from the buyer ; and
(iii) the benefit under notification No. 31/2010– Customs dated the 27th of February, 2010 is not availed of by the importer.
Now a corrigendum is issued to Notification No. 17/2010-ST to replace the words “the buyer” with “him” in clause (ii) of the said Notification.
After this correction, clause (ii) of the said Notification will read as follows:
“ (ii) the importer has paid the appropriate duties of customs on the entire amount received from him ”
Who is this ‘ him' that this corrected clause refers to? Does it refer to the importer himself?
Corrigendum Notification No. , Dated: March 2, 2010