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
ascertain from the STPI or the RBI independently as to whether the SOFTEX Forms are retired by them or not considering the remittances as towards
they had submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed
service. Moreover, FIRCs consolidated and are not verified and Softex has not been filed. The matter went to the Commissioner (Appeals), who remanded matter back ... Commissioner (Appeals) who hold that as the appellant has not submitted the Softex and the services are not exported by them, therefore, the refund claim
