The Supreme Court of India has held that fees paid to international booking agents for procuring speakers for a summit cannot be taxed under the category of “Event Management Service” under the Finance Act, 1994. The Bench comprising Justice J.B. Pardiwala and Justice K.V. Viswanathan set aside the order of the Customs, Excise and Service
Fees Paid to Booking Agents for Speakers Not Liable to Service Tax Under ‘Event Management Service’: Supreme Court
