HT MEDIA LIMITED versus PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX

Case summary from SCR

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 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