https://www.taxtmi.com/caselaws?id=763724 Post-01.07.2012, service tax was held payable on private Haj and Umrah tour operator services supplied to Indian recipients in the taxable territory under the negative list regime. The Mega Exemption Notification was found inapplicable because its religious pilgrimage benefit was limited to specified statutory bodies such as the Haj Committee, not commercial private operators arranging package tours. The distinction between statutory Haj Committees and private tour operators was treated as founded on an intelligible differentia with a rational nexus to the exemption's object, so the discrimination challenge failed. The levy was therefore upheld and the exemption claim rejected. en-us Thu, 19 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763724 Post-01.07.2012, service tax was held payable on private Haj and Umrah tour operator services supplied to Indian recipients in the taxable territory under the negative list regime. The Mega Exemption Notification was found inapplicable because its religious pilgrimage benefit was limited to specified statutory bodies such as the Haj Committee, not commercial private operators arranging package tours. The distinction between statutory Haj Committees and private tour operators was treated as founded on an intelligible differentia with a rational nexus to the exemption's object, so the discrimination challenge failed. The levy was therefore upheld and the exemption claim rejected. Case-Laws Service Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763724