[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
New Delhi, the 16th December, 2022
No. 01/2022-Service Tax
G.S.R….(E). Whereas, the Central Government is satisfied that in the period commencing
on and from the 1st day of July, 2012 and ending with the 30th day of June, 2017 (hereinafter
referred to as ‘the said period’), according to a practice that was generally prevalent, there
was non-levy of service tax, on the “light-dues” collected by the Directorate General of
Lighthouses and Lightships under the Lighthouse Act, 1927 (17 of 1927) and this service was
liable to service tax, during the said period, which was not being paid as per the said
practice.
Now, therefore, in exercise of the powers conferred by section 11 C of the Central
Excise Act, 1944 ( 1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), and
clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government hereby directs that the service tax payable under
section 66B of the Finance Act, 1994 (32 of 1994), on the “light-dues” collected by the
Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927 (17 of
1927), in the said period, but for the said practice, shall not be required to be paid.

(Rubal Saroha)
Under Secretary
[F.No. CBIC-6/1/2022-CX-I]