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(zzzze) 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;‖ After 1 July 2012 SERVICE TAX APPEAL NO. 55701 OF 2014

18. ‗Declared service' has been defined under section 65B (22) of the Act to mean any activity carried out by any person for another person for consideration and declared as such under section 66E. In terms of section 66E (d) of the Act, the following shall constitute declared service.

"66E (d) development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software;‖

19. Section 65B (28) of the Act defines ‗information technology software' as follows:-

23. It has, therefore, to be seen whether the meaning assigned to ‗information technology software' under section 65(53a) of the Act for a period prior to 1 July, 2012 would cover ―Quick Heal Antivirus Software‖. In regard to the period after 1 July, 2012, it has to be seen whether it would be excluded from the definition of ‗service' under section 65B (44) and consequently service tax would not be payable.

24. The definition of ‗information technology software' is same under section 65 (53a) of the Act or under section 65B (28) of the Act. ‗Information technology software' has been defined 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 an automatic data process machine or any other device or equipment.