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Section 65(53a) of Finance Act, 1994. Section 65(105)(zzzze) of the Finance Act, 1994 “Information technology software” Taxable Service” in relation means any representation of instruction, to:-

__________ https://www.mhc.tn.gov.in/judis/  W.P.Nos.1413 to 1417 of 2015 data, sound or image, including source (zzzze)“Information technology code and object code, recorded in a software” service means any service machine readable form, and capable of provided or to be provided to any being manipulated or providing person, by any other person in relation interactivity to a user, by means of a to information technology software, computer or an automatic data processing including,- machine or any other device or equipment. development of information technology software, study, analysis, design and programming of information technology software, adaptation, upgradation, enhancement, implementation and other similar services related to information technology software, providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specification 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, 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, providing* the right to use information technology software supplied electronically.