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 ... details of the services exported are required to be declared in the SOFTEX Form also, but the SOFTEX forms are not showing such declaration. Therefore
facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
ought not to have admitted regularized FIRC's/ Softex
forms of Rs.14,84,16,444/- without calling for remand report ... para IV on page no. 7 that the
invoice copies and SOFTEX submitted by the assessee company did not
mention about the particulars of computer
concluding that the Appellant failed to
match the accounting invoices with the SOFTEX forms without taking cognizance
of the submissions made by the Appellant during ... also of the opinion that assessee did not submit
invoices corresponding to SOFTEX to SEZ authority, and
therefore it was impossible to match accounting invoices
exemption from declaration in the forms, GR or SDF or PP or SOFTEX as referred in the Foreign Exchange Management (Export of Goods and Services
nearest office of the Reserve Bank. C. Declaration in form SOFTEX -(3) [(i) The declaration in form SOFTEX in respect of export of computer software ... After certifying all three copies of the SOFTEX form, the said designated official shall forward the original directly to the nearest office of the Reserve
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
Wholly Owned Subsidiary outside India shall declare it on GR/SDF /SOFTEX form, as the case may be, which shall be superscribed as "Exports against ... investment from the Indian party together with the duplicate of GR/SDF/SOFTEX form through the branch of an authorised dealer designated
data link, internet, e-mail or through other electronic mode and Softex Form duly certified by the Development Commissioner of the zone as per Foreign
date of export, or from the date of certification of the SOFTEX form: Provided that, subject to the directions issued by the Reserve Bank from
