purchased
for fulfilling the contract. It has also filed sample copy of
SOFTEX .which is a declaration for export of software by
LNSL to Aapkidukan ... Regarding export of software,
it had enclosed a copy of Softex Form certified by the STPI, in
which name of the assessee appeared as supporting
Counsel straightaway drew our
attention to the copies of Softex form filed by the assessee with the
STPI authorities ... Report. However, the documentary
evidences filed in the form of copies of Softex Forms and the order
of the STPI authorities paint an altogether different
Pricing Officer to re-examine the
entire issue on the basis of softex form filed with the STPI authorities
and related orders of STPI authorities ... Report. However,
the documentary evidences filed in the form of copies of
Softex Forms and the order of the STPI authorities paint an
altogether different
well).
Regarding the non preparation or non-filing of softex forms, this
was a procedural issue between the STPI unit and STP office and
does ... cancel its registration and in fact the delay in
filing of Softex Forms has also subsequently been condoned on
the basis of permissions from
However, the units in SEZs will continue to follow the
FR/PP.SOFTEX export procedure outlined in Part B of Annexure
Monthly / Annual performance reports on sample basis 92-1.11
Copies of softex forms, invoices and foreign inward remittance
certificates on sample basis
bank accounts.
(f) The appellant has also furnished copies of Softex Forms (Software
Export Declaration Forms). These forms are submitted to STPI and this ... prove the fact of exports of IT. enabled services.
As per the Softex forms the total turnover during the year under
consideration
However, the
units in SEZs will continue to follow the GR/PP/SOFTEX export
3
ITA No.1468/14
procedure outlined in Part