2006 (11) TMI 87

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..... rseas buyers - ST/111/2006 - 1979/2006 - Dated:- 27-11-2006 - [Order per S.L. Peeran, Member (J) (Oral] - This appeal arises from Order-in-Original No. 18/2006 dated 28-2-2006. The appellants were carrying on the marketing and promotional activities. The Revenue conducted audit of their balance sheets, which revealed that the assessee had earned a commission income from their overseas business .....

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..... e into the matter extensively and has held that the activity of promoting sales in India cannot be brought within the ambit of C F Agent. The learned Counsel submits that this judgment clearly applies to the facts of the case. 3. The learned JDR reiterates the departmental view. 4. On a careful consideration, we notice that the appellants are not carrying on any activity of 'Clearing and .....

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