https://www.taxtmi.com/highlights?id=96108 Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC en-us Sat, 17 Jan 2026 11:34:37 +0530 Sat, 17 Jan 2026 11:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96108 Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC Highlights Service Tax Sat, 17 Jan 2026 11:34:37 +0530 https://www.taxtmi.com/highlights?id=96108