Religion related services under Mega exemption notification :

A. Religious places/ceremonies: Services BY a person by way of-

(i) renting of precincts of a religious place meant for general public; or

(ii) conduct of any religious ceremony are exempt from service tax.

1. Religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality. 2. General public means the body of people at large sufficiently defined by some common quality of public or impersonal nature. 3. Religious ceremonies are life-cycle rituals including special religious poojas conducted in terms of religious texts by a person so authorized by such religious texts. Occasions like birth, marriage, and death involve elaborate religious ceremonies.

B. Pilgrimage services: 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.

Specified organisation means: 1. Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or 2. 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.

Thus, the religious pilgrimage organized by the Haj Committee and Kumaon Mandal Vikas Nigam Ltd. are not liable to service tax.