Supreme Court of India

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

2026 INSC 66

Case number
CIVIL APPEAL No. 23525/2017
Judgment date
2026-01-16
Petitioner / appellant
HT MEDIA LIMITED
Respondent
PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX
Neutral citation
2026 INSC 66
Other citation
[2026] 1 S.C.R. 904
CNR
ESCR010001132026
Bench / judges
J.B. PARDIWALA, K.V. VISWANATHAN
Author judge
J.B. PARDIWALA
Bench size
2 Judges
Disposal nature
Appeal(s) allowed
Judgment year
2026

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.

Headnote excerpt

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

Full Judgement details :

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