Service Tax Relief on ‘Light-Dues’: Key Points from Notification No. 1/2022
Simplified Explanation of Notification No. 1/2022-Service Tax
Context:
This notification pertains to the service tax on “light-dues” collected under the Lighthouse Act for a specific period.
What’s the Issue?
During the period from July 1, 2012, to June 30, 2017, there was a common practice of not charging service tax on “light-dues” collected by the Directorate General of Lighthouses and Lightships. However, these dues were technically liable for service tax under the Finance Act, 1994.
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