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
power to appoint sub-agents / representatives.
However, it is the responsibility of the agents to pay the sub-
agents. The assessee can ask the agent ... appoint sub-agents
does not mean that they (agents) have the authority to
conclude contracts. The terms of appointment of sub-agents
given at page
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
payment made by the assessee-company of ocean freight to sub-
agents and Indian beneficiaries.
12. As noted by the Assessing Officer during the course ... freight was paid
either to NRI shipping owners or their resident sub-agents. The said details
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
customer
business segment") and to the AE ("Related-party/ Sub-agent business segment")] based
purely on own conjectures and surmises. The consequential ... only that of
agent and no more. In sub-agent segment, assessee merely acts on behalf of the AE
and all the risk is that
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
