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Service Tax (Amendment) Act 2019 · s 29

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s 29Amendment of section 34

Section 34 of the principal Act is amended—

(a)

in subsection (1)—

(i)

by inserting after the words “taxable service” the words “or digital service”; and

(ii)

by inserting after the word “provided” the words

“or any imported taxable service acquired”;

16

(b)

in paragraph (3)(a)—

(i)

by inserting after the words “taxable service” the words “or digital service”; and

(ii)

by inserting after the word “provided” the words

“or any imported taxable service acquired”; and

(c)

in subsection (4)—

(i)

by inserting after the words “any taxable service”

the words “or a foreign registered person provides any digital service”;

(ii)

by inserting after the words “the registered person”

the words “or the foreign registered person”; and

(iii)

by substituting for the words “on such taxable service” the words “on such taxable service or digital service”.