No. 1/2022 - Dated: 16-12-2022 - ST
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.
