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
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 ... length. Therefore, the agents were all independent agents.
(g) There is no evidence to show that the agents had as a matter of fact
Gulbrandsen Chemicals Pvt. Ltd.,, ... vs The Dy. Cit., Circle-1(1),, Vadodara on 18 December
connectivity between the assessee and the premises of the
agent. The agents were "dependent agents" within the meaning of article ... agents were economically dependent on the assessee company,
agents being dependent upon technology and software. According to the AO, the
agents were not independent agent
meant to be retained by the distributor / stockist
/ agent / sub-agent / retailer by way of their commission or remuneratio n,
as the case ... stockist s, in their turn deal with the agents, the agents deal
with sub-agents and t he sub-agents deal with the retailers
agents wherein the IATA Agents are
permitted to use the data base available on the portal for booking
of airline tickets for passengers/sub-agents ... sub-agent achieves a pre-determined target of bookings
through a particular IATA agent, the IATA agent pays an incentive
to the sub-agent
sub-agency agreement clearly
states that the activities performed by
German Express in its capacity as
Hapag India‟s sub-agent
Further, the freights collected ... 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
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
