21. Amendment of section 26

Section 26 of the principal Act is amended—

(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.”.

Report