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Service Tax (Amendment) Act 2019 · s 41

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s 41Amendment of section 71

Section 71 of the principal Act is amended—

(a)

in paragraph (1)(b), by inserting after the words “return,”

the words “declaration,”; and

(b)

in subsection (4), by substituting for the words “where the return” the words “or declaration, as the case may be, which”.

Service Tax (Amendment)