TaxTMI 
TaxTMI 
2023 (7) TMI 1671
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....K. Meena, Authorized Representative ORDER DR.RACHNA GUPTA Present order disposes of 9 appeals, order in appeal being common to all of them. However, there have been 3 different Order in Originals as follows:- Sl. No. Name of Assessee O-I-O No. Date 1. Amber Travel Services (3 Appeals) 71-72-73 (ST) JP 2016-17 31.08.2016 2. Smart Tours and Travels (3 Appeals) 68-69-70 (ST) JP 2016-17 -do- 3. Nisha Tour and Travels (3 Appeals) 74-75-76 (ST) JP 2016-17 -do- 2. The period involved in all these appeals is with effect from 2011-12 to 2014-15 i.e. pre as well as post negative list. The brief facts are that the appellants are engaged in providing the services of tour operators and air tick....
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....he Rules of place of provision there arises no service tax liability. Ld. Counsel has impressed upon the exemption notification No. 25/2012 submitting that Entry 5 B of said Mega Notification exempts the services provided by a person by way of conduct of religious ceremony, the payment of service charges is also exempted for such services. The Board Circular dated 30.10.2009 is also relied upon under which the service tax is not changeable on the services provided in respect of tour undertaken for the Hajj Pilgrims. With respect to the period post negative list the amendments in the rules of place of provision of service in the year 2012 have been impressed upon, submitting that the services were still not made taxable. The demand is allege....
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....hese submissions and impressing upon the correctness of the order under challenge, the appeal is prayed to be dismissed. 5. Having heard the rival contentions, we observe that the short issue involved in the present appeal is to whether the appellant, a tour operator, is liable to pay service tax in respect of outbound tours for performing Hajj/ Umrah. It is already conceded that the issue stands decided in favour of the appellant by virtue of Cox and Kings India Limited (supra). We observe that the decision in the case of Atlas Tours and Travels Pvt. Ltd. vs. Commissioner of Service tax in Appeal No. 86263, 86264, 86265 of 2013 dated 5th January, 2015 is specifically about the liability of tour operators with respect to outbound Tours o....
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....ces by way of admission in Hajj event is provided in Saudi Arabia it cannot be considered taxable in India. 7. We further observe that alternatively, under entry 5b of the mega notification No. 25/2012 Services provided by a person by way of conduct of religious ceremony are also exempted from paying service charge. In the present case the services provided by the appellant are in accordance to the Hajj policy of the government is considered as religious ceremony. The appellant itself conducts the whole tour and ceremony thus exempted through 5b of the notification from paying service charge. Further we observe that no service tax is chargeable on impugned tour service in light of Board circular No. 117/11/2009-ST dated 30.10.2009. That ....