Outbound Haj and Umrah tour packages held outside service tax on Tour Operator Services, following settled precedent.

Outbound Haj and Umrah tour packages were treated as outside the levy of service tax under Tour Operator Services, based on earlier Tribunal rulings on the same taxability issue. The analysis noted that the Revenue's challenge to that earlier Tribunal view had already been dismissed by the Supreme Court, and that the appellant's own prior case on the same point had been decided in its favour. On that basis, the service tax demand on outbound tour receipts was found unsustainable, the impugned order was set aside, and relief was granted to the assessee.

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Issues: Whether service tax was payable on amounts received for outbound Haj and Umrah tour packages under Tour Operator Services.

Analysis: The Tribunal noted that the issue was already settled against taxability in earlier decisions concerning outbound Haj-Umrah tours. It also relied on the fact that the Revenue's challenge to the earlier Tribunal view had been dismissed by the Supreme Court, and that the appellant's own case on the same issue had been decided in its favour.

Conclusion: The service tax demand on the outbound tour receipts was held unsustainable and the appeal was allowed.

Final Conclusion: The impugned order was set aside and relief followed in favour of the assessee.

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