invoices raised to their clients- M/s. TCS America-along with softex forms as proof of Export for the period of Export.
(b) Foreign Inward ... services exported are required to be declared in the SOFTEX Form also, but the SOFTEX forms are not showing such declaration. Therefore, the claim
submit documentary
evidence for export of services in the form of „Softex Forms‟. The
lower authorities have recorded that the submission of Softex
Forms duly ... refund
claim is the appellant‟s inability to submit the Softex
Forms. He emphasized the fact that all other supporting
documents in the form
documentary
evidence for export of services in the form of 'Softex Forms'. The
lower authorities have recorded that the submission of Softex
Forms ... refund claim is the
appellant's inability to submit the Softex Forms. He
emphasized the fact that all other supporting documents in
the form
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
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 ... 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
from the STPI or the RBI independently as to whether the SOFTEX Forms are retired by them or not considering the remittances as towards such
specific
identification number as available on the GR, PP and SOFTEX forms should
invariably be cited.
(ii) In the case of declarations made ... form, the port code number and
shipping bill number should be cited.
C.2 GR/SDF/PP/SOFTEX procedure
In terms of Regulation
Invoice on Focus Care Inc, USA and
the corresponding Softex Form that the Appellant had exported
E-learning Course content and since the consideration
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
were realized only during
July and August 2009 in terms of Softex Forms filed before
the STPI.
8.2 He would thus contend that
