Supreme Court · 2026 INSC 66 · Decided 16 January 2026
HT Media Limited v. Principal Commissioner Delhi South Goods and Service Tax
- Court
- Supreme Court of India
- Citation
- 2026 INSC 66 · [2026] 1 S.C.R. 904
- Case number
- CIVIL APPEAL No. 23525/2017
- Decided
- 16 January 2026
- Bench
- J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
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 r/w. s.65(105)(zu) respectively of Chapter V of the Finance Act. 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
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