The Supreme Court on Tuesday held that Haj Group Organisers (HGOs) and private tour operators are liable to pay service tax on the service rendered by them to Haj pilgrims.
A three-judge Bench of Justices A.M. Khanwilkar, Abhay S. Oka and C.T. Ravikumar distinguished HGOs and private tour operators from the statutory Haj Committees, saying the former render service for profit while the latter is an agency or instrumentality of the State which works for the welfare and benefit of the pilgrims.
Justice Oka, who authored the 78-page judgment, held there was no discrimination in exempting Haj Committees from paying service tax while giving no such relief to HGOs and tour operators.
