Fadhil Group Tours & Travels vs. Union Of INDIA
Held
The High Court held that the issue of service tax payment by private tour operators organizing Haj pilgrimages has already been decided by the Supreme Court against the petitioners. Therefore, nothing survives for adjudication.
Facts
Haj Group Organisers (HGOs), who are private tour operators organizing the haj pilgrimage, sought exemption from service tax on services provided to pilgrims. They challenged summons and notices issued to them.
Key Issues
Whether Haj Group Organisers are entitled to exemption from service tax for services rendered to pilgrims for organizing the haj pilgrimage.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 6524 OF 2018 PETITIONERS: 1 HAMZA P.C AL ARIF HAJJ ASSOCIATION, MARKAZ KHANKAHE NOORIYA BUILDING, NEAR MOULANA HOSPITAL, OOTY ROAD, PERINTHALMANNA - 679 322. 2 P.USMAN AL MARKAZ HAJJ UMRAH SERVICE, MARKAZ COMPLEX ANNEX, I.G. ROAD, KOZHIKODE - 673 004. 3 SYED FAZAL ALDROSE HASHIMI HAJJ UMRAH SERVICE, PEEKAY'S COMPLEX, VATANAPPILLY.P.O., THRISSUR -680 614. 4 P.M.ABDUL NAZAR AL FAROOQ HAJ SERVICE, 5/3410 T, 14 (A) 1ST FLOOR, RP MALL, MAVOOR ROAD, CALICUT - 673 004. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS: 1 UNIN OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK - 110 001. 3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 4 THE SUPERINTENDENT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT -673 001, KERALA. 5 THE
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