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includes computer software and "properties" includes information technology software. However, when the legislature brought in the concept of "taxable service" by section 65(105) and defined it to mean any service provided or to be provided to person by any person in relation to management, maintenance or repair, its aim was specific and clear. Therefore, for the purpose of Finance Act, 1994 and while bringing in service tax, the definitions were to guide as to what could be a taxable service as defined under section 65(105) and when a particular category of service was contemplated by sub clauses thereof that was specified. The definitions contained in section 65 and by prior clauses would act as and provide a guideline. We do not see how it is possible to accept the argument of Mr. Sridharan based on the wording of section 65(25b) and section 65(64). As we have already held above, the definitions are for the purpose of understanding the taxable service provided or to be provided by a stock-broker, to a policy holder by an insurer, by an advertising J.V.Salunke,PA Judgment-WP.7890.2015.doc agency, by a courier agency etc. and when it came to service in relation to management, maintenance or repair, the legislature was free to tax it. Merely because repairs of roads and airports is specifically excluded from the definition of "commercial or industrial construction" it could still be brought in under the category of "management, maintenance or repair service".