respondent that
3 OA 578/2021
the verification and certificate of the SOFTEX form being done by the
Assistant Development Commissioner shall henceforth be carried ... respondent alleging
that in spite of the office order dated 11.11.2019, some SOFTEX in SEZ
online were verified in the name of applicant and call
record an extension letter only on
submission of STPI Approval Invoices (Softex Forms) and that
the assessee has applied for Softex forms which ... received. The assessee also submitted copies of the letter
submitted for Softex forms. On perusal of the same, AO
observed that the assessee
original order and allowed the refund subject to the appellant submitting the SOFTEX copies duly certified by Software Technology Park of India (STPI) authorities ... condition, the appellant is supposed to submit the SOFTEX copies duly certified by STPI authorities to the Assistant Commissioner for verification. He further submitted that
against the same. The export of software also stands
proven by the Softex returns filed by the appellant regularly in compliance ... Software through data communication link The
declaration of Export is in Softex form as per RBI guideline. The
procedure of attestation of softex by STPI
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
Park (STP) unit engaged in providing IT/ITS services and accordingly monthly SOFTEX returns are being filed by the appellant. The turnover relating to ITSS ... alone is disclosed in the monthly SOFTEX as only technology software service is provided from the Bangalore unit and Business Auxiliary Service is disclosed
wise P&L accounts and expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The assessing officer ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
FIRC's.
Summary of invoices and copy of the form
SOFTEX submitted to the STPI authorities along
with the invoices raised during the financial ... CBDT in its Notification.
Copy of invoices/shipping bills and Form
SOFTEX along with the invoices raised which
clearly shows that the appellant has exported
Bebo Technologies Pvt. Ltd.,, Mohali vs Assessee on 28 November, 2008
IN THE INCOME TAX
exporter for being submitted to the authorised dealer. B. Declaration in Form SOFTEX (i) The declaration in Form SOFTEX in respect of export of computer ... Zones (SEZs) in India. (ii) After certifying all three copies of the SOFTEX form, the said designated official shall forward the original directly
