submitted that the Respondent Assessee
CHAMUNDI is neither the Agent of the DIAGEO nor a
sub-Partner nor it is the case of assignment
application for a direction
under the proviso to sub-section (1)
may be lodged with a Sub-
Registrar, who shall forthwith
forward ... agents authorized, appear before registering
officer within the time allowed for presentation under
Sections 23 , 24 , 25 and 26 . Proviso to sub-section
person chargeable with the service tax or his
agent, the provisions of this sub-section shall
have effect, as if, for the words [thirty months
deed could not
have been accepted by the Sub-Registrar since
the presence of petitioner as agent under the
original power of attorney ... office of Sub-
Registrar, Jayanagara on 30.05.2017, which came to
be duly registered by respondent No.2-Sub Registrar.
5
5. Section
person chargeable with the service tax or
his agent, the provisions of this sub-section shall
have effect, as if, for the words eighteen months
sale deed is executed through a power agent of
first defendant, the endorsement issued by the
Sub-Registrar shows that the alleged GPA dated
sale deed is executed through a power agent of
first defendant, the endorsement issued by the
Sub-Registrar shows that the alleged GPA dated
sale deed is executed through a power agent of
first defendant, the endorsement issued by the
Sub-Registrar shows that the alleged GPA dated
sale deed is executed through a power agent of
first defendant, the endorsement issued by the
Sub-Registrar shows that the alleged GPA dated
sale deed is executed through a power agent of
first defendant, the endorsement issued by the
Sub-Registrar shows that the alleged GPA dated