Supreme Court of India
M/s International Merchandising Company, Llc (earlier Known as International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we are of the view that the decision of the Tribunal on this aspect of the matter cannot be faulted with.
Judgment, page 14
From the headnote
Finance Act, 1994: ss. 65(105), 65(68) – Manpower recruitment or supply agency – Service Tax – Appellant was engaged in providing diversified sports, entertainment and media services – Appellant entered into an agreement with First Serve Entertainment (‘FSE’) for the appearance of a noted tennis player, in connection with the Chennai Open Tennis Tournament (‘tournament’) – Appellants entered into an agreement with Zee telefilms to license the rights to broadcast tournament in India – Another agreement between appellant and Trans World International for the sale of telecast rights of the…
Authorities it was built on
Where later benches applied it
- 2023 Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd.
- 2026 Ht Media Limited v. Principal Commissioner Delhi South Goods and Service Tax
Of those, 1 distinguished · 1 mentioned
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