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ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI vs. UNION OF INDIA & OTHERS
(Supreme Court)

Hon'ble Judges:

A. M. KHANWILKAR,
ABHAY S. OKA
C. T. RAVIKUMAR
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI

Respondent UNION OF INDIA & OTHERS
Court

SC (Supreme Court)

Date Jul 26, 2024
Order No.

WRIT PETITION (C) NO. 755 OF 2020

Citation

2024(7) TAXREPLY 11950
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ORDER

JUDGMENT ABHAY S. OKA, J. 1. The broad question involved in this group of writ petitions is about the liability of Haj Group Organizers (HGOs) or Private Tour Operators (PTOs) to pay service tax on the service rendered by them to Haj pilgrims for the Haj pilgrimage. FACTUAL ASPECTS 2. The Haj pilgrimage is undertaken by thousands of pilgrims from India, either through the Haj Committee of India (for short, ‘the Haj Committee’) or HGOs. There is a bilateral treaty between India and the Kingdom of Saudi Arabia. As per the said bilateral arrangement, the Haj pilgrimage can be undertaken from India only through the Haj Committee or HGOs. 3. The service tax regime was introduced in India in the year 1994 under the provisions of the Finance Act, 1994 (for short ‘the Finance Act’). Initially, very few services were made subject to payment of service tax. However, by subsequent Finance Acts, a large number of services were added to the list from t....

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