Document Fragment View

Matching Fragments

• As per Section 65B(28) "'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;" From the above, it is clear that they were providing services in relation to creation of website and development of software and also maintenance of websites/ software for the clients on routine basis.