Teaching Note: The changing landscape of software as a service (SAAS) business – a case of Epitome

It was the 12 April 2022. Siddarth Bera, Founder and Managing Director of Epitome Corporation Pvt. Ltd., Ahmedabad, a video conferencing service ^[1] provider in India, was in an intense discussion with his chief financial officer, Nisarg Shah, and chief marketing officer, Shrenik Shah, over a cup of coffee. They were discussing the impact of the Ministry of Corporate Affairs (MCA) ^[2] circular, which was dated May 2020, which had led to the increase in competition from companies such as Cisco, Webhost and Huawei. It was informed by the MCA circular that all the companies were allowed to have their...