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<h1>Service Tax Exemption on Light-Dues from 2012-2017 Announced by Central Government u/s 11C of Excise Act.</h1> The Central Government has issued a notification stating that service tax on 'light-dues' collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, for the period from July 1, 2012, to June 30, 2017, will not be required to be paid. This decision is based on the prevalent practice during that period where such dues were not subjected to service tax. The directive is issued under section 11C of the Central Excise Act, 1944, in conjunction with relevant sections of the Finance Act, 1994, and the Central Goods and Services Tax Act, 2017.