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
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
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
