Finance Act, 1994 — Section 65(105)(zu) — Event Management Service — Service Tax cannot be imposed if the activity does not fall strictly within the definition of “event management” as provided in the statute. Strict interpretation of taxing statutes is crucial.
2026 INSC 66 SUPREME COURT OF INDIA DIVISION BENCH HT MEDIA LIMITED Vs. PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX ( Before : J.B. Pardiwala and K.V. Viswanathan, JJ.…


