liable to service
tax under the category 'Real Estate Agent Services' as defined under Section
65(88) read with Section ... covered
under the definition of taxable service as a real estate agent, as defined in section
65(88) read with section
insurance agent within the meaning of the aforesaid Insurance Act and the regulations but the DESU is certainly an agent as defined in section ... matter of common knowledge that insurance companies employ agents. When there is no insurance agent as defined in the regulations and the Insurance
commercial activity
exercised by the diplomatic agent in the receiving State outside his official
functions.
2. A diplomatic agent is not obliged to give evidence ... 19743 of 2019
only to a diplomatic agent in the receiving State. A diplomatic agent is defined
under Article 1(e) of the Vienna Convention
election agent. This is clear from a special provision later in the
section about an agent other than an election agent. The law then ... that
an agent “includes an election agent, a polling agent and any person who is held to have acted as an agent
in connection with
same and that such person is a
recognised agent of the party as defined by Order III, Rule 2 of the
Code and is duly ... same and that such person is a recognised agent of the party, as defined
by Order 3 Rule 2 CPC, and is duly authorised
consigned or dispatched for branch
transfer or to the assessee's agent outside the State. Sub
clause(ii) covers a situation where taxable goods ... agent of assessee outside the State. Neither the term
'branch transfer' nor 'consignment to an agent' is defined
under
election agent or by another person with the consent of the Respondent
or his election agent, namely, bribery, as defined under Section ... election agent or any person with his or his
election agent's consent. 'Bribery' is defined by Section
exclusive agent of the
appellant and, accordingly, it does not come under the purview of
the definition of the dependent agent as defined in Article ... agent are devoted exclusively or almost exclusively
on behalf of the foreign enterprise, the agent will not be considered
to be an agent
which includes service of a
commission agent. As defined in Explanation (a) to sub-section (19) of Section 65
commission agent is a person ... freight rates."
The Penguin Business Dictionary defines this expression in the following words :
"Forwarding agent. A General Agent who specializes in moving goods
development and growth of country's economy.
12.2. Section 2(s) defines the word person
(s)"person" includes;-
(i)an individual ... scheduled offences;
(va)"real estate agent" means a real estate agent as defined in clause (88) of section 65 of the Finance
