Tds on payments to cloud computing service provider - saas

A company has been receiving SaaS from foreign Cloud Computing Service Provider. The Company pays Half Yearly (Subscribtion / Licence Fees) for the usage of the SaaS. Whether the Payments made shall be termed to be Royalty though the Foreigner Cloud Computing Service Provider has no Permanent Establishment in India ?. If yes, then whether TDS has to be deducted under Sec. 195 of the Act ?. Further, whether this Service Received from Country Outside the Territory becomes Import of Service since the Service Receiver is in India and the service rendered is received in India and that the Service Receiver liable to pay Service Tax under Reverse Charge Mechanism ?.