Supreme Court Rules HT Media Not Liable for Service Tax on Fees Paid to Foreign Agents

The Supreme Court held that HT Media Ltd is not liable to pay service tax under the reverse charge mechanism on fees paid to overseas agents for booking foreign speakers for its Leadership Summit.

The Court held that such services cannot be classified as “event management services” under the Finance Act, 1994. 

It observed that reverse charge liability arises only when the underlying service itself is taxable under the statute. 

The Court set aside the CESTAT ruling and allowed HT Media’s appeal, bringing the proceedings to an end.

[HT Media Ltd. v. Principal Commissioner GST]