| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | 1994: ss. 65(105) Finance Act 65(68) – Manpower recruitment or supply agency – Service Tax |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case(s) Referred | Referred Case 0 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| 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 tournament outside India – Demand of service tax from the appellants under various heads, including manpower recruitment or supply agency service under reverse charge, programme producer service, sponsorship service, and other services – Customs, Excise and Services Tax Appellate Tribunal upheld the demand while observing that the services provided by FSE were in the nature of supplying, recruiting, and providing players for sport events organised by the appellant – Therefore, such services will be covered under the definition “manpower recruitment or supply agency” u/s. 65(105)(k) r/w s.65(68) of the Finance Act – Tribunal also did not accept the argument of the appellant that the Commissioner could not have invoked the extended period of limitation – On appeal, held: There was nothing on the record to indicate that Tennis player was an employee of FSE – However, the definition of “manpower recruitment or supply agency” does not incorporate such a requirement or condition of employeremployee relationship between the manpower supply agency and the persons whose services are provided – Circular issued by the Central Board of Excise and Customs deals with a situation where M/S INTERNATIONAL MERCHANDISING CO. LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORP.) v. COMMISSIONER, SERVICE TAX, NEW DELHI there exists a relationship of employer and employee between the agency which supplies the service and a person whose service is supplied – But the circular does not postulate that such a relationship must exist for the statutory definition to be attracted – Hence, the fact that there may be no relationship of employment between tennis player and FSE would not be dispositive for the purposes of the statutory definition in s.65(68) – No fault in the decision of the Tribunal. Finance Act, 1994: s.65(86b) – Definition of “programme producer” – Whether the agreements entered into by appellants with Zee Telefilms and Trans World International are covered under the definition of “programme producer” in s.65(86b) – Held: The expression “programme producer” would implicate a situation where a person has produced a programme on behalf of another person – In the present proceedings, the appellant produced the programmes and sold the telecast rights to Zee Telefilms and Trans World International – There was no production of a programme on behalf of the appellant either by Zee Telefilms Limited or by Trans World International – Therefore, the definition of “programme producer” in s. 65(86b) was not attracted in the present case. Finance Act, 1994: Extended period of limitation – Since, the issue was to be decided on the basis of interpretation of the provisions of s. 65(68) and 65(86b) of the Finance Act, there was no warrant to allow the invocation of the extended period of limitation – The extended period of limitation would clearly not stand attracted in respect of the first show cause notice – The show cause notice shall hence have to be confined to the normal period of limitation excluding the extended period. Finance Act, 1994: Imposition of penalty – Whether a valid ground for the imposition of a penalty was made out – Held: There was no warrant for the imposition of the penalty as the dispute in the present case essentially involved the interpretation of the statutory provisions and their inter play with the circular issued by the CBEC. |
| Judge | Hon'ble Dr. Justice D.Y. Chandrachud |
| Neutral Citation | 2022 INSC 1144 |
| Petitioner | M/s International Merchandising Company, Llc (earlier Known As International Merchandising Corporation) |
| Respondent | Commissioner, Service Tax, New Delhi |
| SCR | [2022] 8 S.C.R. 872 |
| Judgement Date | 2022-11-01 |
| Case Number | 3532-3536 |
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