Section 17
Section 22 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 17 of 52
Section 17
(a)
by renumbering the existing provision as subsection (1);
and
(b)
by inserting after subsection (1) as renumbered the following subsection:
“(2) This section shall not apply to a foreign registered person.”.
10
Amendment of section 23