Hello @vinit sawant , Thanks for reaching out with a great question. I hope the below information really helps with your initial query!
The Azure Percept Audio (sometimes called the Percept Ear) is a "System on a Module" or SoM.
The Azure Percept Audio SoM makes use of a couple of Azure Services to process Audio;
LUIS: Allows interaction with applications and devices using natural language.
Cognitive Speech Identification: is an Azure Service offering Text-to-speech, speech-to-text, speech translation and speaker recognition.
Please let us know if you need further help in this matter, happy to help!