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          Service Tax

          Services by a specified organisation in respect of a religious pilgrimage

          Exempted Services

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          Exemption for pilgrimage services applies to services by specified organisations facilitated under Ministry of External Affairs bilateral arrangements. Services relating to religious pilgrimages facilitated by the Ministry of External Affairs under bilateral arrangements are an exempt service for service tax when provided by a specified organisation, which includes a State undertaking and bodies constituted as Committee or State Committee under the Haj Committee Act, 2002.
                            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.

                                  Exemption for pilgrimage services applies to services by specified organisations facilitated under Ministry of External Affairs bilateral arrangements.

                                  Services relating to religious pilgrimages facilitated by the Ministry of External Affairs under bilateral arrangements are an exempt service for service tax when provided by a specified organisation, which includes a State undertaking and bodies constituted as Committee or State Committee under the Haj Committee Act, 2002.


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