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TMI Blog2017 (12) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. As the issue raised in these writ petitions is identical, all the writ petitions are taken up for joint disposal. 2. The petitioners seek for the issuance of a Writ of Prohibition to prohibit the second respondent from holding any enquiry or assessment or raising demand in furtherance of the proceedings of the second respondent dated 11.9.2017/12.9.2017 and the summons dated 13.11.2017. By proceedings dated 11.9.2017/12.9.2017, the second respondent sent notices to the respective petitioners calling upon them to produce their balance sheets and profit and loss account statements for the years 2012-13 to 2016-17 along with income tax returns, reconciliation of balance sheet for the said periods, details of taxable value received/i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as 'export of service' provided they fulfill the other conditions of export as provided in the Export of Service Rules. By referring to the Notification dated 20.8.2014, it is further submitted that the Central Government directed that service tax payable under Section 66B of the Finance Act, 1994 on the services provided by the said specified organizations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, Government of India, under the bilateral arrangement during 01.7.2012 to 19.8.2014, but for the said practice, shall not be required to be paid. 5. Therefore, it is also submitted that the second respondent has no jurisdiction to compel the petitioners to produce the documents called for, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritory of India and that the Finance Act did not have extra territorial operation. 7. The learned Senior Counsel has further submitted that in the instant case, the question of production of records does not arise and the petitioners can be called upon to produce the records only in respect of such of the services, which have been rendered by them not covered under the Exemption Notification for the Haj and Umra pilgrimage service. 8. On the contrary, the learned Senior Panel Counsel appearing for the Department would submit that the writ petitions are premature and for the Department to ascertain as to whether the services rendered by the petitioners are taxable or not, the Department is required to examine the documents called for and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for Indian Haj and Umra pilgrims, who go to Saudi Arabia. To examine both these points, it is essential that records from the petitioners are called for and without examining the records, a decision cannot be arrived at. 11. With regard to the second aspect, namely with regard to the services rendered to Indian Haj and Umra pilgrims, who go to Saudi Arabia, the petitioners' case is that such services are fully exempt by relying upon the Notifications dated 30.10.2009 and 20.8.2014. Apart from that, the petitioners rely upon the decision of the Hon'ble Division Bench of the Delhi High Court in the case of Indian Association of Tour Operators. Even to examine this aspect, necessarily an adjudication process has to be carried out, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty to raise all the legal contentions put forth by the learned Senior Counsel for the petitioners in these writ petitions. 15. After the above order is dictated, the learned Senior Counsel for the petitioners submits that reasonable time may be granted to the petitioners to go before the second respondent for production of records. 16. The petitioners are directed to appear before the second respondent within two weeks from the date of receipt of a copy of this order. 17. The learned Senior Counsel appearing for the petitioners further submits that since the summons have been issued against the petitioners, the petitioners apprehend that coercive action will be initiated. He also submits that since records are not produced, a communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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