Notification No. 01/2022-Service Tax dated 16 December 2022

Key Pointers – 

• There were non-levy of service tax, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927 (17 of 1927) during the period 1st July 2012 to 30th June 2017, which was liable to service tax and during the said period the service tax on the same was not paid as per the said practice.
• Therefore the Central Government directs that the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927 (17 of 1927), in the said period, but for the said practice, shall not be required to be paid.