https://www.taxtmi.com/forum/issue?id=114814 Lighthouse dues paid to the Government are for support services to vessels; service tax applies only if the service is specified under the Reverse Charge Mechanism. Services in relation to a vessel or aircraft were excluded from the notified RCM list, and only the transportation of goods by vessel was later added to RCM. Therefore lighthouse or navigational dues relating to vessels or aircraft do not fall under RCM and the service provider (Government) is liable for service tax. en-us Sat, 30 Mar 2019 17:47:07 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114814 Lighthouse dues paid to the Government are for support services to vessels; service tax applies only if the service is specified under the Reverse Charge Mechanism. Services in relation to a vessel or aircraft were excluded from the notified RCM list, and only the transportation of goods by vessel was later added to RCM. Therefore lighthouse or navigational dues relating to vessels or aircraft do not fall under RCM and the service provider (Government) is liable for service tax. Discussion-Forum Service Tax Sat, 30 Mar 2019 17:47:07 +0530 https://www.taxtmi.com/forum/issue?id=114814