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. - 01/2022 - Service Tax
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Service tax non-requirement on lighthouse light-dues: past practice of non-levy removes obligation to pay for specified prior period. The Central Government directs that service tax on light-dues collected under the Lighthouse Act during a specified prior period, which was not levied due to a prevailing practice, shall not be required to be paid, thereby waiving the historical obligation for that period while leaving taxability outside that period unaffected.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax non-requirement on lighthouse light-dues: past practice of non-levy removes obligation to pay for specified prior period.
The Central Government directs that service tax on light-dues collected under the Lighthouse Act during a specified prior period, which was not levied due to a prevailing practice, shall not be required to be paid, thereby waiving the historical obligation for that period while leaving taxability outside that period unaffected.
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