No requirement to pay the unpaid service tax payable on the “light-dues”

The CBIC vide Notification No. 01/2022-Service Tax dated December 16, 2022 has clarified that there is no requirement to pay the unpaid service tax, payable under Section 66B of the Finance Act, 1994 (“the Finance Act”), on the “light-dues”, collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, during the period from the July 1, 2012 till June 30, 2017.

The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/241150.pdf

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