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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Export of service: tour operator services for Haj and Umrah treated as export and not chargeable to service tax if conditions met.</h1> Tour operator services for Haj and Umrah undertaken in Saudi Arabia qualify as export of service under Rule 3(1)(ii) of the Export of Services Rules, 2005; services performed or partly performed outside India are treated as performed outside India, and such services are not chargeable to service tax provided the other export conditions in the Rules are fulfilled.

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