development work, the act of export as evidenced in log sheets, STPI
forms, adequacy of infrastructure, breakup of income and expenditure
claims has an impact ... further submitted that mere filing of softex forms
before STPI prove the transmission of data but not indicate that there was
real export of software
Export Declaration Form (SOFTEX Form)
This form is filled up by the exporter company and three copies of this form
along with copy of invoice ... copy to RBI and third copy to Exporter of Software. This
SOFTEX form is the basic requirement of RBI and has duly been approved
well). Coming to the non-preparation or non-filing of
softex forms, I agree with the appellant that this was a
procedural issue between ... cancel its registration and in fact the
delay in filing of Softex Forms has also subsequently been
condoned. The green card of the appellant
Counsel straightaway drew our
attention to the copies of Softex form filed by the assessee with the
STPI authorities ... Form No. 3CEB and also in
its Transfer Pricing Study Report. However, the documentary
evidences filed in the form of copies of Softex Forms
Officer to re-examine the
entire issue on the basis of softex form filed with the STPI authorities
and related orders of STPI authorities ... Form No.
3CEB and also in its Transfer Pricing Study Report. However,
the documentary evidences filed in the form of copies of
Softex Forms
procedure of attestation of softex by STPI is based on declaration by the
party in the softex forms, purchase order/agreement with the client back ... declared on exports declaration form softex and the STP I also certified
that the software described in the softex form was actually exported The
export
heading "Business Auxiliary Service". He also
noted that the SOFTEX forms submitted by the assessee to the STPI for certifying
the export ... relation to computer systems, that this is supported by the SOFTEX forms
submitted by them to STPI wherein they have mentioned that they export
statutory obligation undertaken by him on the GR/SDF/PP/SOFTEX forms to realize proceeds of the exports within prescribed period, even if the claim ... continue to hold the duplicate copies of GR/SDF/PP/SOFTEX forms in their custody and initiate follow-up measures in the normal manner
annual reports of sales details with STPI in Software Export Declaration
(SOFTEX) Form. After verifying and examining the details, the STPI grants certificate
with regard
Branch Office as an STPI unit and
the submission of Softex Forms are requirements to
6
ensure compliance with specific regulatory conditions
under the STPI
