Information Technology software services taxable: scope includes development, consultancy, upgrades and rights to use software supplied electronically. Information Technology software services are taxable and cover development, study, analysis, design, programming, adaptation, upgradation, enhancement, implementation, consultancy and assistance, and the grant of rights to use software including electronic supply. The provider is any person rendering these services and the receiver is any other person. Information technology software means representations of instructions, data, sound or image, including source and object code, in machine readable form capable of manipulation or interactivity via computing devices.