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3. At the outset Shri Ajit Kumar Jain Ld. AR mentioned that all the issues raised in the present appeal are covered by the orders of Hon'ble ITAT Mumbai in the case of assessee for A.Y. 2012-13, 2013-14, 2014-15 and 2016-17.

4. Brief facts necessary to adjudicate the controversy at hand is that Red Hat US is a provider of open-source solutions for internet computing. Open- source software typically grants every user free access to the source code and enables the customers to modify and customize the software to suit their requirements, unlike proprietary software where source codes are owned by developers. Once open-source software is downloaded, software users may require access to ongoing support services. The sale of 'Red Hat subscriptions' enable the customers to directly avail and access 24*7*365 support service from various support centers of Red Hat Group located in US, UK, Asia, Australia, Czech Republic, Africa, Russia and various language specific countries. The Assessee Red Hat India Pvt. Limited enters into an Enterprise Agreement with the customers and distributes the open source 'Red Hat subscriptions. Further, the Assessee provides Red Hat software training content to the customers/ Red Hat training partners for which Red Hat US offers various training courses, renders consultancy services for the application of the systems, etc. Based thereon, the assessee sub-contract services to Red Hat US vide a 'License and Service Agreement', pursuant to which the Global support service centers of Red Hat provide support services directly to customers.