Supreme Court of India
Ht Media Limited v. Principal Commissioner Delhi South Goods and Service Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that this is wholly irrelevant for the present controversy.
Judgment, page 14
From the headnote
Issue for Consideration Whether the fee paid by the appellant to the personalities/speakers, through their booking agents, is liable to Service Tax under the reverse charge mechanism, more particularly under the taxable category of “Event Management Service” u/ss.65(40) and 65(41) r/w. s.65(105)(zu) respectively of Chapter V of the Finance Act. Headnotes† Finance Act, 1994 – s.65(105)(zu) r/w. ss.65(40) and 65(41) – The appellant assessee conducted annual Hindustan Times Leadership Summit (the Summit) – Speakers were invited from outside India to address the Summit – The appellant entered
Authorities it was built on
- 1967 Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Singh
- 2024 Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata and Another
- 2022 M/s International Merchandising Company, Llc (earlier Known as International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
- 2025 Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc.
- 1981 Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh.
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