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
Softex Pvt Ltd vs Noida on 10 March, 2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT NO.I
(E-Hearing)
Service ... passed by Commissioner (Appeals), CGST & Central Excise,
Noida)
M/s STG Softex Pvt. Ltd. .....Appellant
(ATS Tower, Plot No-16 Sector-135,
Gautam Buddha
submit documentary
evidence for export of services in the form of „Softex Forms‟. The
lower authorities have recorded that the submission of Softex
Forms duly ... refund
claim is the appellant‟s inability to submit the Softex
Forms. He emphasized the fact that all other supporting
documents in the form
submit documentary
evidence for export of services in the form of 'Softex Forms'. The
lower authorities have recorded that the submission of Softex ... refund claim is the
appellant's inability to submit the Softex Forms. He
emphasized the fact that all other supporting documents in
the form
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
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
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
Amsterdam, Mumbai
etc; and also of such instances wherein as per the softex copies
the service is claimed to be rendered by Infosys Pune whereas
