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
separate entities and had no connection with the customers
availing the services in India. The AO concluded that the data centres/
availability zones constituted ... view of the conclusion that AWS USA provides cloud
computing services through infrastructure in the form of regions,
availability zones, data centres located in India
Ahmedabad based Company using the
mark 'AZURE' for various services since 1996. The mark and label
'AZURE' is registered under various ... Computer Software Services, Mobile Platform Services,
Digital Transformation Services, Digital Content Creation, Customer
Interaction Services and IT solutions, Cloud Computing services, Virtual &
Augmented Reality
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
products and services range including, Software, computer
services, devices and solutions. Further petitioner no. 1 also
develops, manufactures, licenses, supports and sells computer
software ... Petitioner no. 1 - AZURE platform is a cloud computing
platform which is a comprehensive set of cloud services that
offer developers, IT professionals, and enterprises
