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

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

NOTIFICATION
New Delhi, the 16
th December, 2022
No. 01/2022-Service Tax


G.S.R….(E). Whereas, the Central Government is sat/s4/ed that in the period commencing
on and from the 1
st day of July, 2012 and ending with the 30
th day of June, 2017 (hereina4ter
referred to as ‘the said period’), according to a pract/ce 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
pract/ce.
Now, therefore, in exercise of the powers conferred by sect/on 11 C of the Central
Excise Act, 1944 ( 1 of 1944), read with sect/on 83 of the Finance Act, 1994 (32 of 1994), and
clause (e) of sub-sect/on (2) of sect/on 174 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government hereby directs that the service tax payable under
sect/on 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 pract/ce, shall not be required to be paid.

(Rubal Saroha)
Under Secretary
[F.No. CBIC-6/1/2022-CX-I]
notification no 01 2022 service tax dated 16 dec 2022 | iKargos