Case Details: HT Media Ltd. vs. Principal Commissioner of Goods and Service Tax, Delhi South (2026) 38 Centax 159 (S.C.)
Judiciary and Counsel Details
- J.B. PARDIWALA & K.V. Viswanathan, JJ.
- Shri Karan Bharihoke, AOR, for the Appellant.
- S/Shri V.C. Bharathi, Adv. & Gurmeet Singh Makker, AOR, for the Respondent.
Facts of the Case
The applicant entered into contracts with agents for the booking of foreign-based eminent speakers, specifying the modalities of each speaker’s visit and consideration. It was submitted that the contracts were for booking of speakers and did not involve management of the event. It was noted that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had previously held that the assessee was liable to pay Service Tax under ‘event management service’ for the period covered within the normal limitation. The matter was accordingly placed before the Supreme Court.
High Court Held
The Hon’ble Supreme Court held that the contracts with booking agents could not be treated as ‘event management service’ under Section 65(105)(zu) read with Sections 65(40) and 65(41) of the Finance Act, 1994. The Court observed that the speaker does not plan, promote, organise, or present the event, and is therefore neither an ‘event manager’ nor does it provide ‘event management service’. Similarly, the booking agent, who merely books the speaker, acts only as an agent or representative agreeing to the terms of the speaker’s presence. Participation in the event alone cannot be considered management of the event. Consequently, the levy of Service Tax on contracts for booking of speakers under the category of ‘event management service’ failed.
List of Cases Cited
- Bharti Cellular Ltd. v. Assistant Commissioner of Income Tax — (2024) 8 SCC 608 — Referred [Para 15]
- Commissioner of Sales Tax v. Jaswant Singh Charan Singh — 1967 SCC Online SC 154 — Relied on [Para 46]
- Indo-International Industries v. Commissioner of Sales Tax — 1981 (8) E.L.T. 325 (S.C.) — Relied on [Para 47]
- International Merchandising Company, LLC v. Commissioner — 2022 (67) G.S.T.L. 129 (S.C.) — Distinguished [Paras 14, 19, 45]
- Shiv Steels v. State of Assam — (2025) 34 Centax 352 (S.C.) — Relied on [Para 42]
- Union of India v. Future Gaming Solutions Pvt. Ltd. — 2025 (392) E.L.T. 145 (S.C.) = (2025) 27 Centax 244 (S.C.) — Referred [Para 15]
