Document Fragment View

Matching Fragments

(ii) The entire issue is revenue neutral. The periods involved in the appeals before the Tribunal are :
 E/434/2011 - May 2009 to March 2010;
 E/40260/2018 - April 2010 to January 2011. Information Technology Software Services was introduced from 16.05.2008 vide Notification No. 18/2008-ST dated 10.05.2008. Section 65(53a) defines 'Information Technology Software' to mean 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 automatic data processing machine or other device or equipment. Section 65(105)(zzzze) defines 'Taxable Service' to mean any service provided to any person, by any other person in relation to information technology software, including :