2010 (9) TMI 240

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....;   Shri K.P. Singh, DR, for the Appellant. Shri Poojan Malhotra, Advocate, for the Respondent. [Order]. - Ld. DR Shri K.P. Singh submits that overseas commission paid by the respondent was not at all an input service having no connection with manufacture or sale activities. He relies on the meaning of promotion according to Webster's Dictionary. Revenue conceives that the meani....

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....business promotion adds to earning of Revenue for a seller or a manufacturer. Whether addition to revenue earning by a manufacturer is made by manufacture of extra quantity goods has earned excise duty is also relevant. If business promotion activity adds to Revenue by manufacture and sale of incremental quantity, the business promotion activity may have nexus to such sales. Accordingly, service t....