Services provided 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, are exempt from service tax.
What are Specified Organizations ?
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking;
(b) Haj Committee of India and State Haj Committees constituted under the Haj
Committee Act, 2002, for making arrangements for the pilgrimage of Muslims of India for Haj