Supreme Court of India
M/s International Merchandising Company, Llc (earlier Known as International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the above reasons, we are of the view that the decision of the Tribunal on this aspect of the matter cannot be faulted with.
Judgment, page 14
From the headnote
Finance Act, 1994: ss. 65(105), 65(68) – Manpower recruitment or supply agency – Service Tax – Appellant wa s engaged in providing diversified sports, entertainment and media ser vices – Appellant entered into an agreement with First Serve Entertai nment (‘FSE’) for the appearance of a noted tennis player, in c onnection with the Chennai Open Tennis Tournament (‘tournamen t’) – Appellants entered into an agreement with Zee telefilms to license the rights to broadcast tournament in India – Anoth er agreement between appellant and Trans World International for the sale of telecast rights of the
Authorities it was built on
Where later benches applied it
Of those, 1 distinguished
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