Ht Media Limited vs Principal Commissioner Delhi South ...

The Supreme Court examined the liability of HT Media Limited to pay Service Tax under the category of 'event management service' for the annual Hindustan Times Leadership Summit. The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision that the appellant was liable for Service Tax within the normal limitation period. However, the Court agreed with the Tribunal that demands related to management consultancy service, business support service, and interest on entries concerning associated enterprises were not legally sustainable. The judgment clarifies the scope of taxable services under the Service Tax regime and the applicable limitation period for such demands.