Technical support service rendered online to foreign companies were ‘Export Of Service’ and not Intermediary service, refund of Rs. 16.8 Cr was allowable

Microsoft India (R&D) Private Limited Vs Commissioner of Central Tax (CESTAT Banga-lore)

Conclusion: Online technical support services rendered by assessee-company to M/s. Microsoft Corp., USA and Microsoft Mobile, Finland by Microsoft India were considered as ‘Export of Service’ not under Intermediary services under Rule 2(f) of the Place of Provision of Services Rules, 2012 as services provided on one’s own account were not intermediary services and qualified as exports if other conditions, such as payment in convertible foreign currency, were met. Asse

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