Supreme Court · 2022 INSC 749 · Decided 26 July 2022
All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors
- Court
- Supreme Court of India
- Citation
- 2022 INSC 749 · [2022] 17 S.C.R. 92
- Case number
- WRIT PETITION (CIVIL) No. 755/2020
- Decided
- 26 July 2022
- Bench
- A.M. KHANWILKAR, ABHAY S. OKA, C.T. RAVIKUMAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- GST Act Section 2(14), 5(1), 12, 13
Headnote
Haj matters: Integrated Goods and Services Tax Act, 2017 - ss. 2(14),5(1), 12, 13 -Place of Provisions of Services Rules, 2012 - rr. 2, 3, 4, 7, and 8 -Petitioners-Hajj group organizers (HGO) (PTO) rendering service to Haj pilgrims for the Haj pilgrimage for performing the religious activity of Haj/Umrah - Liability to pay service tax -Plea of the petitioners that if the location of the service recipient is outside the taxable territory, service tax cannot be
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