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9. Supporting the findings of the Assessing Officer/ld. CIT(A), the ld. DR has strongly contended that cloud computing services / web hosting services involve the use of a process because the facility to use the cloud computing has effectively led to use of technology driven process by the end user. It is the say of the ld. DR that there are two broad level processes involved in cloud computing services. At one level, the process is to set up the system to deliver the cloud computing services and at the other level there is technology driven process which is available for use by the end user.