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Informist, Friday, Jan. 16, 2026

 

NEW DELHI – The Supreme Court held Friday that a contract to book speakers for a summit does not constitute an "event management" service and so no service tax is liable to be paid on the transaction. The court set aside a service tax demand raised against HT Media Ltd. on fees paid to agents to book speakers from outside India to address the annual Hindustan Times Leadership Summit.

 

The expressions "event management" and "event managers" are commonly understood in the sense of appointing someone to manage or organise an event, the court said. Individual contracts for booking persons required to participate in the event are not commonly understood as "event management" contracts, it said.

 

The court rejected the tax department's argument that without the speakers, the summit would be devoid of significance. The speaker does not plan, promote, organise, or present the event, the court said, and is neither an "event manager" nor provides an "event management service". Similarly, the booking agent, who merely contracts speakers, also acts in the capacity of an agent or representative for agreeing to the terms of the speakers' presence at the event, it said. Participation in the event cannot be considered management of the event, it added.

 

In 2014, the tax department had issued a demand against HT Media on fees paid by it to booking agents. HT Media argued that there was no arrangement between the company and the agents to provide any service for the summit. The agents, being lecture-booking agents of the speakers, dealt with the petitioner on behalf of the speakers, the company said. The speakers, being senior politicians and former heads of countries, could be booked only through their agents, who negotiate and execute contracts and collect appearance fees on behalf of the speakers, it said. 

 

The tax department said the booking agent would ensure that the speaker appeared at the summit organised by the petitioner company and was concluding the contracts in their individual capacity for the purpose of ensuring the speakers' presence. The consideration that was paid by the petitioner to the booking agents was not a payment made to the speaker directly, it said, but a payment to the booking agent to ensure the speakers' presence. Consequently, the gross amount charged by the booking agent would be the taxable value, on which the rate of service tax would apply, it argued.

 

Friday, shares of HT Media ended 0.3% higher at INR 23.64 on the National Stock Exchange.  End

 

Reported by Surya Tripathi

Edited by Rajeev Pai

 

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