The Central Board of Indirect Taxes and Customs (CBIC) on December 16, 2022, issued a notification regarding the payment of service tax. For the period beginning on July 01, 2012, and ending on June 30, 2017, there was a general practice of not levying service tax on the “light dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, and such service was liable to service tax for such period was not being paid.
CBIC has directed that the service tax payable on the “light dues” collected for the said period, except for the said practice, shall not be required to be paid.
