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TMI Blog2015 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner (A) has come to the conclusion that “territory shall mean the region of India as stipulated in the agreement”. We find that in product support services agreement, it is clearly provided that ‘territory’ shall mean worldwide. When according to the agreement both the parties have to understand that ‘territory’ means ‘worldwide’ how an inference could be drawn that territory means region of India could not be understood. - appellants are providing product support service from India and according to the agreement the product support services shall include standard MSFT product support services for products which are generally made available to end-users in the territory and shall include requests for support originating fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de documentary evidence to prove that the service of manpower recruitment or supply service were used outside India on the ground that the services provided by the appellant to their only customer are provided from India. However, the Commissioner (A) has not recorded any observation on this issue. His conclusions are available in paragraph 5 of the impugned order which is reproduced for better appreciation. 5. Further, I find from the impugned order that the appellant has established a Global Technical Support Centre (GTSC) in Bangalore which are engaged in providing on-call remote product support services to Microsoft Corporation USA s (MSFT) customers worldwide and appellant entered the agreement to carry out the corporate and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim filed by them has nothing to do with that agreement. In any case, as we find that the appellants are providing product support service from India and according to the agreement the product support services shall include standard MSFT product support services for products which are generally made available to end-users in the territory and shall include requests for support originating from within the territory. Products support services shall include phone, e-mail, web based and onsite support for all MSFT products. It cannot be said that services have been used in India. We find that appeal has been rejected on the grounds that are not sustainable and accordingly appeal is allowed with consequential relief to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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