respectively being amount received as "cloud service fee"
from customers in India towards cloud computing services rendered by the
assessee from outside India ... that the cloud computing services provided by the
assessee are merely standard and automated services. The facility of
different category of cloud computing services provided
Assessee operate a cloud computing platform, which
essentially comprises of hardware as well as software. The Assessee
provides cloud services for its customers to build ... automated services, which are available online.
Customers can select from the services offered according to their needs.
As explained by the Assessee, cloud computing provides
data
hosting services and marketing services to Amazon Web Services, Inc.
USA 3 under the Data Services Agreement 4 and Marketing Services
Agreement dated ... cloud computing service providers
generally enter into contract with data hosting service
providers to use their data centres for hosting cloud
computing services. Data hosting
contended that cloud computing services / web hosting
services involve the use of a process because the facility to use the cloud
computing has effectively ... 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
other connected was relied to contend that subscription to
the cloud computing services do not give rise royalty income. He also relied the
Mumbai Bench ... royalty but merely a consideration for online access of the cloud
computing services for process and storage of data or run the applications.
8.2 While
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
Dcit, Circle-4(2), New Delhi vs Campus Eai India Pvt. Ltd., New Delhi on
