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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(53) "information" has the meaning assigned to it in clause (v) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

The Other Statute Referred:

Clause (v) of sub-section (1) of section 2 of the Information Technology Act, 2000(21 of 2000)

"information' includes data, taxt, images, sound, voice, codes, computer programmes, software and databases or micro film or computer generated micro fiche;