Yes, but when Light said there wasn't a Heaven or Hell for anyone to go to, Ryuk basically confirmed it. He wouldn't have any reason to lie to Light, just as he had no reason to tell Light anything about Raye Penber. Also, when the kid who had Ryuk's death note briefly died, Ryuk implied that, at least the Death Note holders, went to a realm of the dead, maybe something like in Egyptian mythology.