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HT Media Limited v. Principal Commissioner Delhi South Goods and Service Tax

Not available · 2026 INSC 66Decided 16 Jan 2026
Not available
Justice J.B. Pardiwala · Justice K.V. Viswanathan

Background

The tax department demanded Service Tax on fees paid to booking agencies for securing international speakers at a media summit, classifying it as "Event Management Service."

Decision Breakdown

The Supreme Court held booking a speaker is fundamentally different from event management (planning venues, décor, security, etc.) : "participation in the event cannot be considered as management of the event." Tax statutes must be strictly construed, so the demand was set aside.

Lesson Learnt

Merely paying an agent to secure someone's participation in your event doesn't automatically make that agent your "event manager" for tax purposes.

Official source (sci.gov.in)View Judgment (PDF)

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