9911796707
TMI Blog2017 (12) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... Court does not wish to express anything on the merits of the matter and it is made clear that a decision would be taken by the second respondent in accordance with law after perusal of the documents produced by the petitioners. It is reiterated that on production of the records, the second respondent shall examine as to what are the types of services rendered by the petitioners and in case the second respondent is of the opinion that the services rendered by the petitioners to the Indian Haj and Umra pilgrims are liable for service tax, it is needless to state that the second respondent shall afford an opportunity of personal hearing by way of issuing a show cause notice, so that the petitioners will be able to canvass the contentions rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.4.2012 to 30.6.2017, details of input service credit, sample copies of invoices, service tax paid under reverse charge, brief write up about the petitioners' business activities, copies of respective service tax registration certificates, copies of ST3 returns for the said periods, list of their respective bankers along with addresses and account numbers, copies of debit notes as well as credit notes, list of clients/ customers along with full address and details of foreign exchange inward and outward remittances. 3. The details called for are common to all the petitioners. One more common feature in all these writ petitions is that all of them registered themselves under Chapter V of the Finance Act, 1994 read with the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Hon'ble Division Bench of the Delhi High Court in the case of Indian Association of Tour Operators Vs. Union of India [W.P.(C) No. 5267 of 2013 dated 31.8.2017]. It is submitted that in the said decision, the Hon'ble Delhi High Court declared Rules 6A(1) read with 6A(2) of the Service Tax Rules in so far as they seek to describe export of tour operator services to include non taxable services provided by tour operators, ultra vires the Finance Act and in particular, Section 94(2)(f) of the Finance Act and are invalid. 6. According to the learned Senior Counsel, in the said decision, it was held that Section 94(2)(f) or (hhh) of the Finance Act does not empower the Central Government to decide taxability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercising his statutory powers. It is submitted that the decision in the case of Indian Association of Tour Operators would not apply, as it only pertains to the services provided by the Indian tour operators to foreign tourists during the period from 01.7.2012 to 01.7.2017, which has been paid in convertible foreign exchange, would not be amenable to service tax. It is further submitted that it is not known as to whether the Revenue has preferred any appeal as against the said decision. 9. After elaborately hearing the learned counsel for the petitioners and the learned Standing Counsel for the respondents and carefully perusing the materials placed on record, this Court is of the view that a Writ of Prohibition at this stage would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain as to the applicability of the said decision of the Hon'ble Division Bench of the Delhi High Court. 12. For all the above reasons, the objections raised by the learned Standing Counsel for the respondents, are sustained and in the result, it is held that the writ petitions are premature. This Court does not wish to express anything on the merits of the matter and it is made clear that a decision would be taken by the second respondent in accordance with law after perusal of the documents produced by the petitioners. It is reiterated that on production of the records, the second respondent shall examine as to what are the types of services rendered by the petitioners and in case the second respondent is of the opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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