Concessionaire cannot be regarded as that of a principal
and agent.
19. The CA sets forth the obligations of the Parties. The CA also
categorically ... below:
"182."Agent" and "principal" defined.--An "agent" is a
person employed to do any act for another
Concessionaire cannot be regarded as that of a principal
and agent.
19. The CA sets forth the obligations of the Parties. The CA also
categorically ... below:
"182."Agent" and "principal" defined.--An "agent" is a
person employed to do any act for another
interpretation of statutory provisions regarding
clearing and forwarding agent qua commission agent
qua consignment agent has been subject matter of
various decisions taking different views ... reproduced below:
"2. Clearing and Forwarding Agents
2.1 Clearing and forwarding agent has been defined as any
person who is engaged in providing
same trade Notice, it is mentioned that clearing and forwarding agent has been defined as any person who is engaged in providing any service, either ... which includes service of a commission agent. As defined in Explanation (a) to Sub-section (19) of Section 65 commission agent is a person
with effect from 1-6-2001. The Explanation (i) to section 194H defines the "commission or brokerage" which includes any payment received ... transaction as per section 182 of Indian Contract Act, 1882 which defined agent and principal as under :
"An 'agent' is a person
aforesaid export documents that the sister concerns had executed the exports as agent of the assessee. The agreements entered into by the assessee with ... assessee. Section 182 of the Indian Contract Act, 1972 defines 'agent' and 'principal' thus : "An 'agent
consignment agent' remains specifically included in the definition of clearing and forwarding agent and since the appellant was a consignment agent in receiving ... treated as a consignment agent, it is not a clearing and forwarding consignment agent. He is a consignment sales agent who gets a commission
Explanation (i) to Section 194H defines the "commission or brokerage" which includes any payment received or receivable, directly or indirectly, by a person ... transaction as per Section 182 of Indian Contract Act 1882 which defined agent and principal as under:
"An 'agent' is a person
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
category of intermediaries and not in the category of insurance agent as defined under Section 65(54) of the Finance Act, 1994.
(ii) As regards ... them for finalising deals with reinsurers. Such agents would not come in the category of insurance agents defined in Section 65(54) of the Finance
