Information Technology Software - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Information Technology Software Services (W.e.f. 16-5-2008 ) What is taxable - 65(105)(zzzze) Any service provided or to be provided to any person, by any other person in relation to information technology software, including, (i) development of information technology software, (ii) study, analysis, design and programming of information technology software, (iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software, (iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the start-up phase of a new system, specifications to secure a database, advice on proprietary information technology software, (v) 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, (vi) providing the right to use information technology software supplied electronically; Who is the provider of service Any person Who is the receiver of service Any other person Meaning of information technology software - 65(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;