Section 21
Section 26 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
(a)
by renumbering the existing subsection (7) as subsection (8);
(b)
by renumbering the existing subsection (8) as subsection (7);
Service Tax (Amendment)
(c)
in subsection (9)—
(i)
by substituting for the words “subsection (7)” the words “subsection (8)”; and
(ii)
by substituting for the words “paragraph (8)(c)”
the words “paragraph (7)(c)”;
(d)
in subsection (10)—
(i)
by substituting for the words “The court” the words “In addition to any fine imposed by the court under subsection (8), the court”;
(ii)
by substituting for the words “subsection (7)” the words “subsection (8)”; and
(iii)
by substituting for the words “subsection (8)” the words “subsection (7)”;
(e)
in subsection (11)—
(i)
by substituting for the words “subsection (7)” the words “subsection (8)”; and
(ii)
by substituting for the words “subsection (8)” the words “subsection (7)” wherever appearing; and
(f)
by inserting after subsection (11) the following subsection:
“(12) This section shall not apply to a foreign registered person.”.
Amendment of section 26a