employed the advertising agency as its agent whereas the contention of the department is that advertising agencies are agent of the petitioner since they ... which defines "Agent" and "Principal", is quoted below:-
"182."Agent" and "principal" defined.-An "agent
Clearing Agent, Forward, Forwarder and Forward Agent, nor it conforms to the meaning and scope of services rendered by a clearing and Forwarding Agent ... provide a wider meaning to the expression clearing & forwarding agent, defined under the Finance Act , which is apparent from the use of the words
Under the Lottery (Regulation) Rules, 2010,
distributor or selling agent has been defined in Rule 2(c) and
the same reads as under ... agreement for
distribution of lottery tickets is executed. The term selling
agent is defined in Rule 2(m) to mean a firm, a company
definition of Clearing and Forwarding Agent
includes consignment agent. Term "Consignment Agent"
however, has not been defined. Question in the present case ... Agent in relation to
clearing and forwarding agent in any manner a taxable service. Term
"Clearing and Forwarding Agent" is defined under Section
which
describes recognized agent. Order III Rule 2 reads
thus:
"Rule 2) The recognized agent of parties by
whom such appearances, applications and
acts ... agent is expressly authorized
to make and do such appearances,
applications and acts."
5. Therefore, Rule 2 not only recognizes agent,
but defines agent
Finance Act, 1994, reads as follows:-
Clearing & Forwarding Agents
Service Provider defined u/s 65(25) of the Finance Act, 1994
Clearing & Forwarding ... scope and meaning of the expression, Clearing and Forwarding Agent as defined under the Finance Act,1994 and taking note of judicial opinion
business, and includes, - (a) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether ... acts on behalf of such dealer as - (a) a mercantile agent as defined in the Sale of Goods Act, 1930, or (b) an agent
agent of the respondent/plaintiff and
therefore the appellant/defendant was fully justified in taking Mr. M.A. Jose
as the agent of the respondent ... which Sections read as under:-
"182. „Agent‟ and „principal‟ defined. - An „agent‟ is a person
employed to do any act for another
business, and includes, - (a) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether ... acts on behalf of such dealer as - (a) a mercantile agent as defined in the Sale of Goods Act, 1930, or (b) an agent
aptly described as
"Freight Forwarder" or "Forwarding Agent". The Defendant having
failed to comply with the instructions of the Consignor ... Laws of England, IV Edition (Reissue), Vol 5(1),
which defines "Forwarding Agents" and the "Rights and Liabilities of
Forwarding Agents
