particular agent, the agent cannot substitute
another person in his place. In other words,
an agent cannot employ a sub-agent to get
the work ... agent may employ a sub-
agent.
2. Where the nature of agency so
requires, an agent must employ a sub-agent.
For instance, an agent
appointment of assessee as an agent, GESA was sole agent of
whole territory of India and after sub agent agreement, sub-agent was performing
exactly ... commission as per
sub agency agreement. Out of the total services provided by the assessee a part is
performed through sub-agent and the remaining
agent/Agents
are only facilitating this transaction (pass through mechanism).
(ii). Transaction 2: this transaction is between airlines (service
recipient) and the agent and sub ... credit of the Central
Government under sub-section (1) or sub-section (2) or
sub-section (4), shall be adjusted against the service
tax payable
customers only through IATA agents, and to this extent the
appellant rendered "air travel agent" services to the sub-agents. The
appellant also ... following
manner:
Commission Air Travel
for sale of Agent
AIRLINES tickets
(IATA AGENT) services
SUB-AGENT
RIYA
Air Travel Agent services
Measure of tax
PASSENGER
offices of their agents for remitting money from to
friends/relatives in India. The service being provided by the
agents and sub-agents is delivery ... sub-agents, not the persons
receiving money in India.
(v) The consumer of the service provided by the agents and
sub-agents
acts,
as if he were an agent originally appointed by the
principal.
Agent's responsibility for sub-agent - The
agent is responsible ... sub-agent, the agent
stands towards such person in the relation of a
principal to an agent, and is responsible for his acts
both
whether the agents were 'independent
agents' under article 5.4 , three conditions were required to be satisfied
in order that an agent might ... merely because the agents are not
'independent agents', it does not automatically follow that they are
'dependent agents' under the DTAA
ignoring the fact that both the assessee as also so
called sub-agents had failed to prove that the sub
agents had rendered any service ... above addition
without appreciating the fact that alleged appointment
of sub agents by the assessee was in violation of the
agreement that existed between
State of Haryana were managed through other service
providers/ sub-agents. The A.O. however disallowed the
expenditure claimed by the appellant as incurred ... course of
assessment proceeding, the appellant submitted complete
details of sub-agents. The A.O., thereafter, recorded the
statements of the sub-agents who confirmed
airlines. The assessee is getting business directly as well as through
sub agents. The return for the A.Y. 2003-04 was filed ... after netting off direct expenses on account of commission
paid to sub agents, rebate and discount allowed and TC charges (i.e.
terminal charges) paid
