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2007 (7) TMI 97

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.... 5 lakhs from the appellants for the periods 1999-2000 to 2003-04 by treating them as Clearing and Forwarding Agents of a foreign company. The demand is on the commission received by the appellants from the foreign company for their service as intending (sic) (indenting) agents in India in respect of the latter's products as per agreement dated 22-2-1999. The show-cause notice alleged that the act....