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f. In the instant case, all the exports were made under SOFTEX forms which would imply that the services rendered by the assessee were transmitted through communication links and no mediawise export clearances were involved. The assessee had themselves declared in the SOFTEX forms filed with the STPI that they were sellers of software and that such software had been developed and exported via authorized and legitimate datacom links. The export clearance letters issued by the STPI also clearly referred to the assessees activity as export of software. These software exports as ITS stood excluded from the ambit of BAS. The apex courts judgment in the case of Tata Consultancy Services Vs. State of Andhra Pradesh [2004(178) ELT 22 (SC)] [which had been referred to by the counsel] is not applicable to the above facts of this case.