Service Tax (Amendment) Act 2019 · s 39

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The text as we hold it

Section 68 of the principal Act is amended—

(a)

by inserting after paragraph (b) the following paragraph:

“(ba) any service acquired by any person in Malaysia from any person who is outside Malaysia is not liable to service tax chargeable under this

Act;”; and

(b)

by deleting the words “in the prosecution”.