https://www.taxtmi.com/circulars?id=7747 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. en-us Fri, 30 Oct 2009 00:00:00 +0530 Fri, 06 Jan 2012 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7747 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. Circulars Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7747