Online Technical Support rendered to Microsoft Abroad is ‘Export of Service’: CESTAT allows Refund of Rs. 16.8 Cr to Microsoft India

Online technical support rendered to Microsoft by Microsoft India was deemed an export of service by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), allowing for a refund. The case concerned a dispute over whether the technical support provided to Microsoft’s global operations could be considered an export under GST provisions. The CESTAT ruled in favor of Microsoft India, recognizing the services as exports, and directed the refund of service tax paid on the transactions. This ruling clarifies the treatment of technical support services under GST and establishes that such services, when rendered to foreign clients, are eligible for export status, thereby exempt from GST.