Service tax exemption for pilgrimage services facilitated by the foreign affairs ministry prevents retrospective tax collection for that period. The Central Government directs that service tax which would have been payable on services provided by specified organisations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs under a bilateral arrangement for the period 1 July 2012 to 19 August 2014 shall not be required to be paid, in view of the generally prevalent practice of non-levy despite those services being taxable.