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
Dcit, Circle-4(2), New Delhi vs Campus Eai India Pvt. Ltd., New Delhi on
2023
engaged in the business of providing Cloud Computing Services to customers
around the world. He submitted, based on proceedings under Section ... Assessing
Officer held that the receipts of the assessee from Cloud Computing Services are
in the nature of Royalty and Fee for Technical Services
senior counsel appearing for the assessee
submitted that the assessee provides Cloud Computing Services. He submitted,
in the year under consideration, the assessee had income ... from Cloud Computing
Services as well as professional and training services. He further submitted,
though, there are several decisions of the Tribunal holding that receipts
page 13, for
FY 2014 15, main product of the company is computer hardware, for
which of total turnover is 100. Further as per page ... Automation Services including Infrastructure Managed Services,
Breakfix Services, Managed print Services, cloud Computing, Systems
Integration Services, and Applications Development and Maintenance.
Thus the services offered
page 13, for FY 2014
15, main product of the company is computer hardware, for which of total
turnover is 100. Further as per page ... Automation Services including
Infrastructure Managed Services, Breakfix Services, Managed print Services,
cloud Computing, Systems Integration Services, and Applications Development
and Maintenance. Thus the services offered
company focuses on next generation technology centered on four
main themes- Cloud computing, Analytics, Social enterprise and
Enterprise Mobility. The company also focuses on establishing
submitted that this company is also
engaged in activities such as cloud computing, infrastructure management, analytics
& information management, etc., and that No segmental details
software
development company, having special expertise in emerging
technology such as cloud computing, business intelligence and mobility
and it has been serving client of more ... Microsoft Competency
Centre, Sun Java Competency Centre, Open Source Competency
Centre, Cloud Computing practice, mobility practice and BI practice.
Accordingly, this Tribunal have concluded that
submitted that this
company is also engaged in activities such as
cloud computing, infrastructure management,
analytics & information management, etc., and
that No segmental details ... technologies such as
Robotic Process Automation, Big Data Analytics&
Cloud Computing.
42. From the profile of Thirdware it has come on
record that Thirdware
