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2017 (12) TMI 685 - HC - Service TaxWrit of Prohibition - tour operator services and/or travel agent services - if the petitioners have rendered tour operator services and/or travel agent services to other than those, who are either Haj or Umra pilgrims, the second respondent has to examine as to how such transactions have to be assessed? - Services rendered to Indian Haj and Umra pilgrims, who go to Saudi Arabia - petitioners' case is that such services are fully exempt by relying upon the Notifications dated 30.10.2009 and 20.8.2014 - Held that: - This Court does not wish to express anything on the merits of the matter and it is made clear that a decision would be taken by the second respondent in accordance with law after perusal of the documents produced by the petitioners. It is reiterated that on production of the records, the second respondent shall examine as to what are the types of services rendered by the petitioners and in case the second respondent is of the opinion that the services rendered by the petitioners to the Indian Haj and Umra pilgrims are liable for service tax, it is needless to state that the second respondent shall afford an opportunity of personal hearing by way of issuing a show cause notice, so that the petitioners will be able to canvass the contentions raised before this Court in these writ petitions. This Court holds that the prayer sought for in these writ petitions is premature - petition dismissed - decided against petitioner.
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