erred in not appreciating that standard and automated cloud computing
services are not taxable as FTS under the Act or the Tax Treaty.
2.2 That ... respectively being amount received as "cloud service fee"
from customers in India towards cloud computing services rendered by the
assessee from outside India
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
received
certain sums of money from Indian entities for rendering cloud
computing services, which, according to the AO are chargeable to tax
as royalty ... contrary and claims that its receipts
are for providing standard cloud computing services, which are not
chargeable to tax either as royalties
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
Amazon Web Services Inc., US
6.5 The assessee company has availed cloud computing services
from Amazon Web Services Inc (AWS) for its online business needs ... cloud user accesses them for storage,
data processing etc., via internet on a need basis. In view of Cloud
computing technology, Enterprises need not make
thereto."
30. With regard to cloud computing/cloud hosting charges, the concept of
Cloud computing is the delivery of different services through the
Internet ... store our data
in our computer and can access the data only if the computer is
available. In cloud computing the data is store
thereto."
30. With regard to cloud computing/cloud hosting charges, the concept of
Cloud computing is the delivery of different services through the
Internet ... store our data
in our computer and can access the data only if the computer is
available. In cloud computing the data is store
right to use the computer
or even physical access to the mainframe computer, so as to use the
mainframe computer or the specialized software ... thereto."
30. With regard to cloud computing/cloud hosting charges, the concept of
Cloud computing is the delivery of different services through the
Internet
