Section 22
Section 26a of the principal Act is amended—
of Service Tax (Amendment) Act 2019
(a)
by renumbering the existing subsection (3) as subsection (4);
(b)
by renumbering the existing subsection (4) as subsection (3);
(c)
in subsection (3) as renumbered, by deleting the word
“taxable”;
12
(d)
in subsection (5)—
(i)
by substituting for the words “subsection (3)” the words “subsection (4)”; and
(ii)
by substituting for the words “paragraph (4)(c)”
the words “paragraph (3)(c)”;
(e)
in subsection (6)—
(i)
by substituting for the words “The court” the words “In addition to any fine imposed by the court under subsection (4), the court”;
(ii)
by substituting for the words “subsection (3)” the words “subsection (4)”; and
(iii)
by substituting for the words “subsection (4)” the words “subsection (3)”; and
(f)
in subsection (7)—
(i)
by substituting for the words “subsection (3)” the words “subsection (4)”; and
(ii)
by substituting for the words “subsection (4)” the words “subsection (3)” wherever appearing.
Amendment of section 27