cloud services were included
in the definition of "Online information and database access or
retrieval services". The place of supply of cloud service ... Provisions of Services
Rules,2012. It was pleaded that the "Cloud storage services
may be accessed through a collocated cloud computing service
order, we find that
assessee is providing only routine software development services to its AE
which is not in dispute. The assessee's margin ... technology infrastructure support services. We also find
that the said company provides services like data analytics, applications,
business processes, cloud computing, consulting, digital, eco energy
Advanced Computing and/or
Ministry of Health and Family Welfare choose to engage the services of Amazon
Web Services (over other empaneled cloud service providers ... between the Centre for Development of Advanced Computing, Ministry of Health
and Family Welfare and Amazon Web Services for hosting e-Sanjeevani on
Amazon
both the appeals relates to taxability of subscription received
from Cloud Services as royalty.
3. The assessee hitherto is a non-resident corporate entity
incorporated ... developed by the assessee from various devices through Cloud
Computing Technology. The subscription receipts from Cloud Services
permitted to customers was not offered
solutions using
emerging technologies such as cloud computing, communication
systems, media solutions, defense technologies and other
technological services. The defendant company is represented
supplements Citrix US's product offerings in the
cloud computing and online services industry. Further, the
petitioner is also engaged in rendering order processing
ucts, which include online advertising technologies, search engine, cloud
computing, software, and hardware. It offers services designed for work
and productivity (Google Docs, Google Sheets ... Google Slides), email
(Gmail/Inbox), scheduling and time management (Google Calendar),
cloud storage (Google Drive), social networking (Google+), instant mes-
saging and video chat (Google
shows that it is engaged into
diversified services like product engineering services / outsourced
49
product development services - Includes product designing and
development product feature enhancement ... centre, Open Source competency centre, cloud
computing practice, mobility practice and BI practice. Because of
these highly diversified services, this company was not considered
proves that Persistent is a global
company specializing in software product development services
and have partnered closely with the world's largest technology
brands ... services.
16. Persistent is constantly innovating new technology solutions
that are focused on the four key building blocks of their IP
portfolio, Cloud Computing
travels and transportation and others are
different verticals of the software development services function
and the functions of product engineering i.e. Hitech segment ... with software development services,
carried out research and development in a specific areas viz.
social, mobile, analytics and cloud (SMAC) computing. The
Company has developed
