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of <h1>Service Tax Exemption on Haj and Umrah Tour Operator Services for Indian Pilgrims Under Export of Services Rule 3(1)(ii.</h1> The circular addresses the applicability of service tax on tour operator services related to the Haj and Umrah pilgrimages. It clarifies that the services provided to Indian pilgrims for these pilgrimages, conducted outside India, are considered exports under Rule 3(1)(ii) of the Export of Services Rules, 2005. Consequently, these services are exempt from service tax, provided they meet the conditions outlined in the Export of Service Rules. The circular emphasizes that the charges are for services rendered by the Saudi Arabian government, and the tours occur outside India, reinforcing the exemption from service tax.
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