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production of mineral oil and natural gas and supply thereof; (28) "information technology software" means any representation of instructions, data, sound or image, including source

section,— (a) "specified knowledge based industry or service" means— (i) information technology software; (ii) information technology service; (iii) entertainment service; (iv) pharmaceutical industry ... information technology software over a system of information technology products for realising value addition; (c) "information technology software" means any representation of instructions, data, sound

Standard Software" or "Normal Software" or "Branded Software". On the other hand, Customised Software means the software created ... client) other than packaged software or canned software. The explanation provides that a packaged software or canned software means a software developed to meet

under:- 2.2 The appellants had ordered for a consignment of Information Technology Software of a specified kind for use in Telephone Exchanges under the Department ... appellants, the goods ordered by the appellant, i.e., APS Software (Information Technology Software) loaded in CD ROM (Computer Disc Read Only Memory) were

providing taxable services, inter alia, under the category of “Information Technology Software 2 Service”. The assessee is engaged in the development of Quick Heal brand ... levied on Information and Technology Service, under section 65(53a) which reads as follows: (53a) “information technology software” means any representation of instructions, data, sound

from website enabling the software to function as effective antivirus software. The Antivirus Software without this Key Number the software on our CD is just ... distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products

Tech.) informed the petitioner that the sale of software license by the petitioner would amount to " Information Technology Service" as per Section ... 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

Tech.) informed the petitioner that the sale of software license by the petitioner would amount to " Information Technology Service" as per Section ... 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

holding that software provided by the exporters should be treated as Information Technology Software under section 65(53a) of the Finance Act, 1994 and correspondingly ... 2025 undefined software. I hold that the Softwares provided by the said Companies are covered under "Information Technology Software" as defined under Section

distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products ... Information Technology Software customers, it is not the sale of the software but only the contents of the data stored in the software which would