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
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
Dcit, Circle-4(2), New Delhi vs Campus Eai India Pvt. Ltd., New Delhi on
Cloud computing is an arrangement in which the cloud provider
hosts the shared computing resources such as hardware, software
applications etc., and the cloud user ... chart of summary of services availed.
The first such services are on account of service charges for Elastic
Compute Cloud. As per clause
opinion is merely a consideration for the online access of the
cloud computing services for process and storage of data or run
Page ... chart
of summary of services availed. The first such services are on
account of service charges for Elastic Compute Cloud. As per
clause
other connected was relied to contend that subscription
to the cloud computing services do not give rise royalty income. The Ld
DR supported the findings ... royalty but merely a consideration for
online access of the cloud computing services for process and storage of
data or run the applications.
7.2 While
other connected was relied to contend that subscription
to the cloud computing services do not give rise royalty income. The Ld
DR supported the findings ... royalty but merely a consideration for
online access of the cloud computing services for process and storage of
data or run the applications.
7.2 While
other connected was
relied to contend that subscription to the cloud computing services do not give
rise royalty income. The Ld DR supported the findings ... royalty but merely a consideration for online access
of the cloud computing services for process and storage of data or run the
applications.
7.2 While
