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http://www.judis.nic.in Section 65 (105)(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,

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,

13. The petitioner's 'Anti Virus Software' in CD forms squarely falls within the essential features of the definition of the 'Information Technology Software'. In other words, all essential conditions stipulated under the definition of 'Information Technology Software' are the essential and salient features of an 'Anti Virus Software' also. If that be so, the submissions of the petitioner that an 'Anti Virus Software' is outside the ambit of the definition of an 'Information Technology Software' is not based on any 'Intelligible Differentia' .

16. Thus, the petitioner has failed to substantiate that an 'Anti http://www.judis.nic.in Virus Software' will not fall within the ambit of the definition of 'Information Technology Software'. While that being so, by applying the ratio of the Hon'ble Division Bench in ISODA (supra), it can be held that 'Information Technology Software' is a 'service' and when the 'Anti Virus Software' of the petitioner would fall within the definition of an 'Information Technology Software', I do not find any infirmity in the action taken by the Department in demanding service tax from the petitioner, through the impugned order.