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"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".
"Section (105) of the said Act, defines "taxable service" means any service provided or to be provided. Section (105) (zzzze) states as under:
(zzzze) to any person, by any other person in relation to information technology software [* *] including, development of information technology software,