ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI vs UNION OF INDIA

The Supreme Court addressed the liability of Haj Group Organizers (HGOs) to pay service tax for services rendered to Haj pilgrims. The court examined the applicability of the service tax regime under the Finance Act, 1994, and the implications of the bilateral treaty between India and Saudi Arabia. Ultimately, the court ruled that HGOs are liable to pay service tax, affirming the government's stance on the taxation of such services.