Section 18
Section 23 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 18 of 52
Section 18
(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.”.