onus to establish the fact of
rendering services by the sub-agent. In our opinion,
this conclusion of the Ld. CIT-(A) is not based ... following reasons:
(i) The Id. CIT(A) has recorded that the sub-
agent had directly filed reply to the Assessing
Officer in response to notice
well as the commission of Rs.1.60 payable to sub-
agents. According to the petitioner, the actual price quoted for per liter
milk ... paise and the remaining being the commission payable to the sub
agents as well as to the petitioner.
5.The entire selection process consists
collect
the price for the milk products from the Sub-Agents after deducting
the commission for Sub-Agents at the rate ... commission of Rs.1.60
per litre payable to the Sub-Agents as per the tender conditions.
Hence, the price quoted by the first respondent
directors, principal officers, associate/sister
firms/companies, licensees, franchisees, distributors, stockiest,
agents, sub-agents, servants, representatives, etc. from using
the impugned trade mark/ trade name ... directors, principal officers, associate/sister
firms/companies, licensees, franchisees, distributors, stockiest,
agents, sub-agents, servants, representatives, etc. from using
the impugned trade mark „GRASIM
Service Tax Amount Rs.
53,75,432/) and that of their subagent at
Cuddalore - M/s. A.D. Jeyaveerapandia Nadar &
Bros. - service ... Jeyaveerapandia Nadar& Bros. (Sub
agent)
Service Tax No. AAFJ3044KSD004: Rs. 3,01,21,629
+ Rs. 1,33,07,569 + Accrued interest on the
deposit
Service Tax Amount Rs.
53,75,432/) and that of their subagent at
Cuddalore - M/s. A.D. Jeyaveerapandia Nadar &
Bros. - service ... Jeyaveerapandia Nadar& Bros. (Sub
agent)
Service Tax No. AAFJ3044KSD004: Rs. 3,01,21,629
+ Rs. 1,33,07,569 + Accrued interest on the
deposit
knowledge of the plaintiff, the defendant no.1 was an agent
(sub- agent) of the defendant no.2 and hence, the defendant ... Advertising & Anr. 13/33
no.1 was a sub- agent of HAL for advertising the cars of Nissan
Motors Ltd. It is contended that
2018]
been appointed as Business Correspondents, they cannot, in turn,
appoint sub-agents.
30. The RBI vide the notification dated 26.04.2010, in point
perform personally unless by the
ordinary custom or trade a sub agent may or from the nature of the agency
sub agent ... must be employed. Sub agent is a person employed by an agent
and under the control of the original agent in the business
Area Distributor
of KMF products, whereas Sriramulu is a Sub-
agent under him. Such being the case, he, being
an employee of Sriramulu ... doing the business of milk
products and that he was the Sub-agent under
him from 2010 to 2015;
ii) That as he was unable
