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Issues: Whether service tax was payable on Haj and Umrah tour operator services for the post-01.07.2012 period, and whether the assessee could claim exemption or challenge the levy on the ground of discrimination.
Analysis: The dispute turned on the post-negative list regime under the Finance Act, 1994. The service in question was rendered by private tour operators to Indian recipients within the taxable territory, and the Court applied the governing principles on place of provision and the scope of the negative list to hold that such services were taxable. The exemption under the Mega Exemption Notification was held inapplicable because the benefit for religious pilgrimage was confined to specified organisations such as the Haj Committee, which form a separate statutory class under the Haj Committee Act, 2002. The Court also held that the notification did not exempt private tour operators rendering a commercial package for Haj or Umrah, and that the classification between statutory Haj Committees and private tour operators was based on an intelligible differentia with a rational nexus to the object of the exemption. The challenge founded on discrimination therefore failed.
Conclusion: The levy of service tax on Haj and Umrah tour operator services for the relevant period was upheld, and the exemption claim was rejected.
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