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5. Per contra, the learned Senior Standing counsel for the respondent, placed reliance on a Hon'ble Division Bench decision of the Madras High Court in the case of Infotech Software Dealers Association (ISODA) V. Union of India reported in 2010 (20) STR 289 (Mad) and submitted that the petitioner's Anti Virus Software is a representation of instructions recorded in a machine readable form that provides interactivity to the End User through a computer that has working internet connectivity and therefore, Anti Virus Software squarely falls within the definition of 'Information Technology Software'. By applying the principles laid down by the Madras High Court in ISODA (supra), the petitioner's software is deemed to be a 'service' and therefore the Department was justified in demanding the service tax for the relevant period.

vi)(providing) the right to use information technology software supplied electronically;”
12. The 'Anti Virus Software' runs on computers, mobile http://www.judis.nic.in phones, data processing machine, sensors, cameras and other such equipments. They provide interactions with the user under the EULA, by providing interactions, configurations and other screens or pages. They are invariably provided to the market in machine readable, executable or binary compilations and exists with the creator or producer in source code or object code forms. They are representation of instructions that include data, sounds and images.