Service Tax (Amendment) Act 2019 · s 52

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s 52Digital services provided before commencement date

(1)

Where any digital service is provided before the date of coming into operation of Part IXa as introduced in section 37

of this Act (“Part IXa”) and the provision of the digital services is spanning after the date of coming into operation of Part IXa, service tax shall be charged on the proportion of the digital service which is attributed to the part of the period after the date of coming into operation of Part IXa.

(2)

Where any payment is received before the date of coming into operation of Part IXa in connection with the provision of digital services that will be provided on or after the date of coming into operation of Part IXa, no service tax shall be charged on the payment received.