Levy of service tax on the “light-dues” - Service tax payable u/s 66B of the Finance Act, 1994, on the “light-dues” collected by DG of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid.

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..... (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 01/2022-Service Tax New Delhi, the 16th December, 2022 G.S.R. 884(E).-Whereas, the Central Government is satisfied that in the period commencing on and from the 1st day of July, 2012 and ending with the 30th day of June, 2017 (hereinafter referred to as 'the said period'), according to a practice that was generally prevalent, ther .....

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