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ITAs No.1558 to 1561/Del/2022  Recent decision of coordinate bench of this Tribunal in the case of Campus Eai India Pvt. Ltd. [TS-631-ITAT-2023(DEL)] wherein, following the decision of Millennium Infocom Technologies Ltd. (supra), it was held that the income from web hosting services do not constitute 'royalty' or FTS as per the provisions of the Act read with India-Mauritius DTAA.

 Decision of coordinate bench of this Tribunal in the case of Amazon Web Services, Inc. [TS-419-ITAT-2023(DEL)] wherein it was held that the payments made for cloud computing / AWS services, which inter alia includes cloud hosting, is not taxable as FTS / FIS under the provisions of the Act read with India-USA DTAA. The Tribunal concluded that the AWS services provided by the assessee are standardized services that do not provide any technical services to its customers nor satisfy the 'make available' test as the customer will not be able to make use of the technical knowledge, skill, process etc. used by the assessee in providing cloud services by itself in its business or for its own benefit without recourse to the assessee in future.  Decision of Pune Tribunal in the case of ITO vs.M/s Sunguard Availability Services LLP (ITA No.258/PUN/2021) wherein the Bench held that Cloud Infrastructure Managed Private Cloud and Colocation services provided by the assessee does not satisfy the condition stipulated by Article 12(4)(b) of India-USA DTAA which requires that the services concerned should "make available technical knowledge" to the recipient/payer such that that the payer concerned is independently able to make use of the technical know-how etc. coming from the service provider's side.