Supreme Court · 2022 INSC 1144 · Decided 1 November 2022
M/S International Merchandising Company, LLC (Earlier Known As International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1144 · [2022] 8 S.C.R. 872
- Case number
- CIVIL APPEAL No. 3532/2020
- Decided
- 1 November 2022
- Bench
- D.Y. CHANDRACHUD, HIMA KOHLI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Finance Act, 1994: ss. 65(105), 65(68) - Manpower recruitment or supply agency - Service Tax - Appellant was engaged in entertainment and media services - Appellant entered into an agreement with First Serve Entertainment ('FSE') for the appearance of a noted tennis player, in connection with the Chennai Open Tennis Tournament ('tournament') - Appellants entered into an
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