Subject: Leviability of service tax on Tour operator service in connection with Haj & Umrah pilgrimage

It is clarified that service tax is not chargeable on the services provided in respect of tour undertaken for carrying out Haj and Umrah Pilgrimage in Saudi Arabia by Indian pilgrims considering these as export of service, provided they fulfill the other conditions of export as provided in Export of Service Rules.

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Notifications no. 37, 38 and 39

CBEC has notified following rules

1.Taxation of Services(Provided from outside India and Received in India) Second Amendment Rules, 2009.(Notification No.37/2009 - Service Tax, dated 23-09-2009)
2.Export of Services (Second Amendment) Rules, 2009 .(Notification No.38/2009 - Service Tax, dated 23-09-2009)

and has exempted certain services provided to any person during course of manufacturing or processing of alcoholic beverages. (Notification No.39/2009 - Service Tax, dated 23-09-2009).

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