Provision of technical support services 321,881,397 TNMM
2. Provision of software development 136,555,147 TNMM
services
3. Activity of Light Integrated Test ... transactions. In respect of technical support
services which are classified as ITES, the assessee company's profit
margin was computed
contended that cloud computing services / web hosting
services involve the use of a process because the facility to use the cloud
computing has effectively ... involved in cloud computing services. At one level, the process
is to set up the system to deliver the cloud computing services
payment of requisite price with regular internet access for
which no particular software or hardware is required. The applicant states
that access to data base ... payment of price be treated as
royalty or fee for technical services ? We think not.
The next case relied upon by the Commissioner is also
comparable to those
where ANZ Mumbai provides only administrative support services based
on the counter guarantee received from AE, ANZ Mumbai has earned an
average ... made by ANZ Mumbai to its HO, taxable as fees for technical
services/ royalties under Article 12 of the India-Australia Double Taxation
Avoidance Agreement
regarding
the year in which the assessee started receiving income from
software services related to health care. In our opinion, there is no
concept ... software services related to health care. Further, even if
the assessee does not claim depreciation, for the purpose of
computation of the WDV such depreciation
handled by Arcserve USA being a recipient of 'Software
Analysis and Testing Modules' services from the Appellant. During ... were to be transferred to Appellant on 01,03.2015,
but due to technical reason the record date of acquisition was extended
to 31.05.2015. Therefore
difficulty. After the amendment, any “body corporate”, a service provider
providing the services as “consulting engineer” is liable to pay the service
tax. The only ... discipline of computer
15
hardware engineering but excluding the discipline of computer
software engineering;
xxx xxx xxx xxx xxx
Explanation – For the purposes of this
common judgment is passed.
3. With the avowed object of providing various services to the
citizens of Hyderabad and Secunderabad, as part of e-Goverance ... part
of the initiative as Technical Partners. Several Software Companies
responded to the tender notification. The CMS Computers Limited was
the successful bidder in respect
common judgment is passed.
3. With the avowed object of providing various services to the
citizens of Hyderabad and Secunderabad, as part of e-Goverance ... part
of the initiative as Technical Partners. Several Software Companies
responded to the tender notification. The CMS Computers Limited was
the successful bidder in respect
common judgment is passed.
3. With the avowed object of providing various services to the
citizens of Hyderabad and Secunderabad, as part of e-Goverance ... part
of the initiative as Technical Partners. Several Software Companies
responded to the tender notification. The CMS Computers Limited was
the successful bidder in respect
