certification services and
sale of on-demand products. The aforesaid services are
explained as under:
Domain name registration and transfer services:
• A website ... available online on its
website. It also assists its users in creating various
designs for website header, website content, website
logo, business card, letterhead
Singapore, (iii)
the services under the IDC agreement comprise of administration and
supervision of central infrastructure ; mailbox hosting services and website
hosting services ... examples of websites/applications/softwares hosted by
Indian group companies on the data centre in Singapore are web ordering
application, corporate website, websites created
website. Website by itself is not a product or
service that assessee is selling or marketing. It is selling
various services through or on this ... resort to
advertisement to disseminate the information about services rendered
through its website to be able to not only retain customers but also to
attract
based online services like sale of advertisement space on its
websites, other subscription-based services, news and other information's
and e commerce ... activities on its websites. Revenue of web site is linked
to the number of visitors on the website called traffic on website.
4. The assessee
Application
Lid ITA No.2028/Hyd./2017 (Hyderabad) and EPRSS Prepaid Recharge
Services India Private Limited: [2018] 100 taxmann.com 52 (Pune)))
5. That ... terms of the customer agreement the
appellant is providing copyright and trademarks services to its
Indian customers for commercial exploitation:
(c) the Indian customers
respect of
consideration for web promotion, banner ads, branding on website, online
listing services etc. and confirmed the addition in respect of consideration
for subscription ... Regarding payments received by EGI on account of branding on
website, feature in website content, online listing, sponsorship to
editorial section etc., I find force
customers. The services
provided by the Rackspace USA are in the nature of cloud hosting, data warehousing services etc.
which are standard services provided ... rentals for
hosting of websites on servers are not in nature of interest or royalties or fee for technical services or
other
provision of telecom solutions in the nature of
content-based value-added services, revenue assurance, media related
solutions etc. Reliance was placed on various extracts ... enabled services and telecommunication related services such as
internet, voice services, application services, hosting services etc. Reliance
was placed on company's website
issue that the assessee has claimed to be involved in
providing services to M/s Justice and Education Fund Inc. and M/s Tri-
continental ... allegedly in the form of
service fee/consultancy fee/website maintenance fee based on content
services being provided to the Foreign Body. Based
providing web hosting services to the end customers. Therefore, the assessee
provides web space to various customers to host their websites on its third-
party ... that web hosting services is a type of internet
hosting service that allows individuals and organisation to provide their own
website accessible via the World
