Softex Shiksha Samiti vs State (Education Department)Ors on 28 October, 2013
Author: Mohammad Rafiq
Bench: Mohammad Rafiq
IN THE HIGH COURT OF JUDICATURE ... WRIT PETITION No.17628/2013.
Softex Shiksha Samiti Udaipura
Vs.
State of Rajasthan & Ors.
Date of order:- October
with overseas
customers. The A0 called for sample invoices and softex forms. On
perusal of the same the AO was of the view that ... invoices are
essentially raised against overseas SAP group entitles and SAP AG.
Softex forms only state that software exports are made pursuant to
agreement dated
indicate the realization
against any invoice raised or in relation to softex forms
certified by the STPI authorities. The FIRCs merely indicate
that substantial amounts ... assessee. They do not have any
reference and/or endorsement to softex invoices or forms.
The source, volume and nature of credit in the overseas
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 ... mediawise export clearances were involved. The assessee had themselves declared in the SOFTEX forms filed with the STPI that they were sellers of software
Mechanical Ltd.
5. A.S. Forging
6. R.K.Video
7. Prime Softex
In the case of first five, references were received from various
parties
supporting documents in support of the claim.
a) Software Export Declaration Form (SOFTEX Form)
This form is filled up by the exporter company and three ... another copy to RBI and third copy to Exporter of Software. This
SOFTEX form is the basic requirement of RBI and has duly been approved
Technology Parks of India, Hyderabad. The assessee
also produced copy of the SOFTEX forms cleared by the STPI
invoice wise which was shown as marked ... Inward Remittance Certificate
(FIRC) and the invoice wise payments as per the SOFTEX forms
are not reflected in the bank account corresponding to the
contract
