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Taxation Central Ministry of Finance Finance Act, 1994

Direction regarding service tax payable under Finance Act, 1994 on the Light Dues

16-Dec-2022 | No.01/2022-Service Tax

Central Government has directed that the Service Tax payable under Section 66B of the Finance Act, 1994, on the 'light dues' collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, during the period 1st July 2012 to 30th June 2017, when there was non-levy of service tax, shall not be required to be paid.

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