Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
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New Delhi, the 30th October 2009
Subject: Leviability of service tax on Tour operator service in connection with Haj & Umrah pilgrimage – reg.
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On a reference received by the Board the matter regarding leviability of service tax on tour operator service in connection with Haj & Umrah Pilgrimage was examined.
The amount charged to the pilgrims in India undertaking Haj and Umrah pilgrimage, is for services provided by the Government of Saudi Arabia and the tour takes place outside India. As per Rule 3 (1) (ii) of the Export of Services Rules, 2005, (Circular No. 111/05/2009 – ST dated 24.02.2009), the service in respect of tour operator is export if such service is performed outside India. It is also provided therein that where such taxable service is partly performed outside India... read more
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