2009 (7) TMI 516

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....es duly represented by Ms. Abha K. Sharma, learned authorised representative for the Appellant and Shri S.K. Mall, learned SDR for the revenue, I find that the appellants are primarily engaged in the business of sale and purchase of old vehicles. Apart from the above, they were also acting as direct selling agent of ICICI Bank Ltd., HDFC Bank and Kotak Mahindra Finance and were receiving the commi....