Prior to 1-7-2012, taxable service in relation to information technology service was defined in erstwhile section 65(105)(zzzze). The definition of taxable service included practically all the services which are provided in connection with information technology software. The word information technology software was defined in erstwhile section 65B(28).
With effect from 1-7-2012, clause (d) of section 66E specifies major services relating to information technology software as taxable service. The definition of ‘service’ as given in section 65B(44) is very wide and it covers all the services provided in relation to information technology service even if they have not been specified in clause (d) of section 66E.