Supreme Court Clearance for HT Media: No Service Tax on International Speakers

The Supreme Court set aside a service tax demand on fees for international speakers at the Hindustan Times Leadership Summit. HT Media's appeal was allowed, ruling that fees paid via booking agents are not taxable under 'event management service' per the Finance Act.

The Supreme Court of India has overturned a previous service tax demand on fees paid to international speakers at the Hindustan Times Leadership Summit, stating those payments do not qualify as 'event management service' under the Finance Act. HT Media's successful appeal marks a significant win for the organization.

A bench led by Justices J B Pardiwala and K V Viswanathan clarified that fees paid to international booking agencies for speakers like Tony Blair and Al Gore do not fall under the purview of the said tax category. This verdict overturns the 2017 CESTAT ruling, shifting the landscape for service tax liabilities.

The judgment emphasizes that the revenue department's interpretation was overly broad and asserts the necessity of strict adherence to the statutes when imposing taxes. The case highlights the limits of taxing statutes and aligns with the principle that only clear cases within the law's provisions are taxable.

(With inputs from agencies.)