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    <title>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.</title>
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    <description>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.</description>
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      <title>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.</title>
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      <description>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.</description>
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