Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022)

/ Dhananjaya Y Chandrachud, Extended Period of Limitation, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(k), Finance Act, 1994 with Section 65(68), Finance Act, 1994 with Section 65(86b), Hima Kohli, Judges, Manpower Recruitment or Supply Agency, Programme Producer Services, Service Tax

Date of the Judgment: November 1, 2022 Citation: 2022 INSC 1449 Judges: Dr Dhananjaya Y Chandrachud, J and Hima Kohli, J. Can a company that hires a celebrity for an event be considered a “manpower supply agency” under service tax laws? What constitutes a “programme producer” when broadcasting rights are sold? The Supreme Court of […]

Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022) Read Post »