https://www.taxtmi.com/caselaws?id=32751 The court considered the petitioner's position as a facilitator for Hajj and Umrah pilgrims, not a tour operator, providing services for obligatory Hajj and Umrah in Mecca, Medina, Mina, Arafa, and Muzdalifa. The court emphasized the importance of considering all relevant documents and instructions before determining liability for service tax, highlighting the need for a thorough examination of facts and legal provisions to ensure a fair decision. The petitioner was given the opportunity to submit further documents for consideration within a specified timeframe. en-us Thu, 12 Mar 2009 00:00:00 +0530 Tue, 04 May 2010 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32751 The court considered the petitioner's position as a facilitator for Hajj and Umrah pilgrims, not a tour operator, providing services for obligatory Hajj and Umrah in Mecca, Medina, Mina, Arafa, and Muzdalifa. The court emphasized the importance of considering all relevant documents and instructions before determining liability for service tax, highlighting the need for a thorough examination of facts and legal provisions to ensure a fair decision. The petitioner was given the opportunity to submit further documents for consideration within a specified timeframe. Case-Laws Service Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32751