Service Tax Mega Exemption Notification to Haj and Mansarover Religious Pilgrimage Yatra

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance  
(Department of Revenue)

Notification No. 17/2014 - Service Tax

 New Delhi, the 20 ^th   August, 2014

G.S.R....(E).–   In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994),   the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service Tax, dated the 20 ^th   June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)   vide     number G.S.R. 467 (E), dated the 20 ^th   June, 2012, namely:-

In the said notification ,­­ –

(i)   in  the opening paragraph,   after entry 5,the following entry shall be inserted, namely:-

“5A. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement;”;

(ii)   in  paragraph 2 relating to definitions, after clause ( zf ),the following clause shall be inserted, namely:-

 ‘( zfa ) “specified organisation” shall mean,-

 (a)  Kumaon Mandal Vikas  Nigam Limited, a Government of  Uttarakhand  Undertaking; or

 (b) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); ’.

 [F. No.B1/1/2014 -TRU]

( Akshay  Joshi)

Under Secretary to the Government of India

Note.-   The principal notification was published in the Gazette of India, Extraordinary,   vide   notification No. 25/2012 - Service Tax, dated the 20th June, 2012,   vide   number G.S.R. 467 (E), dated the 20th June, 2012 and last amended   vide   notification No.06/2014 - Service Tax, dated the 11 ^th   July, 2014   vide   number G.S.R. 475 (E), dated the 11 ^th   July, 2014.

---end of notification---

Note:

Kumaon Mandal Vikas Nigam  makes all the logistical arrangements for Mansarovar Yatris from Delhi up to Lipulekh Pass on India-China border and back.

The Haj Committee has the power to issue a travel document called “Pilgrim Pass” to a Haj  pilgrim for his departure from India as a bona fide pilgrim to Saudi Arabia and such  Pilgrim are exempted from the provisions of section 3 of the Passports Act, 1967. The State Haj Committee provides assistance to the Haj pilgrims including in the matter of their transport between their home States and the point of exit from India and their transit accommodation at points of exit

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