https://www.taxtmi.com/caselaws?id=425678 The SC held that HGOs/PTOs are liable for service tax on services to Haj pilgrims. The court determined that place of service provision is in India as service receivers (pilgrims) reside in taxable territory. The Mega Exemption Notification distinguishes between religious ceremonies and religious pilgrimages, exempting only specified organizations like Haj Committees, not HGOs. The court rejected discrimination arguments, noting Haj Committees are statutory bodies under government control with onerous duties, while HGOs are profit-making entities without such obligations. This creates rational classification justifying differential treatment. Petitions challenging service tax liability were dismissed. en-us Tue, 26 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425678 The SC held that HGOs/PTOs are liable for service tax on services to Haj pilgrims. The court determined that place of service provision is in India as service receivers (pilgrims) reside in taxable territory. The Mega Exemption Notification distinguishes between religious ceremonies and religious pilgrimages, exempting only specified organizations like Haj Committees, not HGOs. The court rejected discrimination arguments, noting Haj Committees are statutory bodies under government control with onerous duties, while HGOs are profit-making entities without such obligations. This creates rational classification justifying differential treatment. Petitions challenging service tax liability were dismissed. Case-Laws GST Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425678