2006 (11) TMI 87

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..... 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. They had extended coordination and promotional activities relating to sale of computers by M/s. Acer Middle East or Acer Singapore to Indian buyer and for those services they ha....

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....ment 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 Forwarding Agent' in terms of the definition appearing in Finance Act, 1994. They were only promoting sales of computer through overseas buyers. The Larger Bench has clearly held that pro....