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original authority, as the respondent failed to submit documentary evidence - „SOFTEX Form‟. 3. Being aggrieved, the respondent preferred appeal before the learned Commissioner (Appeals ... issues before me for decision are- (i) Whether the filing of „Softex Form‟ is mandatory in this case as held by the adjudicating authority

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

enclosed at page 104 of the appeal book. Copies of corresponding SOFTEX forms (forms meant to monitor remittance of foreign exchange), invoice copies and FIRCs