Central Reservation System created by
companies by approved agents of the International Air Ticketing
Association [IATA] could be classified as a business auxiliary service ... airlines to IATA agents and the CRS incentives
paid by the CRS Companies to IATA agents or the sub-agents are
for promoting and marketing
Kavitha Kuruganti vs Pepsico India Holding Pvt Ltd on 9 January, 2024
Author: Yashwant Varma
Pepsico India Holdings Pvt Ltd vs Kavitha Kuruganti on 9 January, 2024
Author: Yashwant Varma
person chargeable with the service tax or his agent, the
provisions of this sub-section shall have effect, as if, for the
words "thirty
under that sub-section and the period of two years shall be computed from
the date of receipt of information under sub-section ... exporter or the agent or
the employee of the importer or the exporter, to whom a notice has been served
under sub-section
BSNL has thereforeworked as a pure agent
between the GoI (through MCIT/DoT) and the contractors/sub-
contractors and has gotcleared their bills from
than through an agent
The value of the supply of goods or services or both between distinct
persons as specified in sub-section ... than through an agent
The value of the supply of goods or services or both between distinct
persons as specified in sub-section
amount determined under sub-section (1), for that land.
(3) Before proceeding to determine the amount under sub-
section (1) or sub-section ... appear in person
or by an agent or by a legal practitioner referred to in sub-section
(2) of section 3C, before the competent authority
than through an agent
The value of the supply of goods or services or both between distinct
persons as specified in sub-section ... recipient are related, other than where the
supply is made through an agent, shall-
(a) be the open market value of such supply
sub-section (1) shall be deemed to have been duly
given under the hand of the creditor if it is signed by any agent
