https://www.taxtmi.com/caselaws?id=471974 Outbound Hajj/Umrah package-tour services performed in Saudi Arabia fall outside the domestic service-tax levy because the place of provision for performance-based services and event-related activities is where they are actually carried out. Service tax is destination-based and has no extra-territorial operation, so services provided and consumed outside India are not taxable. Religious-ceremony exemption and treatment of Hajj pilgrimage tours as export of service independently support non-taxability. Where non-registration and non-payment result from a bona fide belief in this position, reasonable-cause relief prevents penalties. en-us Mon, 10 Jul 2023 00:00:00 +0530 Fri, 25 Sep 2026 14:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471974 Outbound Hajj/Umrah package-tour services performed in Saudi Arabia fall outside the domestic service-tax levy because the place of provision for performance-based services and event-related activities is where they are actually carried out. Service tax is destination-based and has no extra-territorial operation, so services provided and consumed outside India are not taxable. Religious-ceremony exemption and treatment of Hajj pilgrimage tours as export of service independently support non-taxability. Where non-registration and non-payment result from a bona fide belief in this position, reasonable-cause relief prevents penalties. Case-Laws Service Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471974