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
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 ... assessee from Cloud Computing Services are
in the nature of Royalty and Fee for Technical Services (FTS)/Fee For Included
Services (FIS), hence, chargeable
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 ... Computing
Services as well as professional and training services. He further submitted,
though, there are several decisions of the Tribunal holding that receipts from
Cloud
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 ... Services offerings include a wide spectrum of Enterprise IT and Office
Automation Services including Infrastructure Managed Services,
Breakfix Services, Managed print Services, cloud Computing, Systems
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 ... Services offerings include a
wide spectrum of Enterprise IT and Office Automation Services including
Infrastructure Managed Services, Breakfix Services, Managed print Services,
cloud Computing, Systems
repro duction. The services are provide d
online via data centre located o utside India. The Cloud
services merely facilitate the flo w of user ... comprehensive customer
relatio nship management servicing to its customer by using
Cloud Computing Services / Web Casting Service s, the
Bench
Global E-Business Operations Private ... vs Deputy Commissioner Of Income Tax, ... on 23 March, 2023
engaged in software products, services and
technology innovation. The company primarily focuses on rendering
end-to-end software product development services to IT product
companies ... offers complete product life cycle services. The
company focuses on next generation technology centered on four
main themes- Cloud computing, Analytics, Social enterprise and
Enterprise
Revenue from business process
management services' which suggests that the company is
engaged in consultancy and management services unlike the
Appellant which is involved ... view that just because the company is providing
cloud based services over various mainframe computers, the company
would not be functionally different as claimed
