Section 25
Section 28 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 25 of 52
Section 25
(a)
in subsection (2), by inserting after the words “taxable service” the words “or digital service” wherever appearing;
and
(b)
in subsection (3)—
(i)
in paragraph (a), by substituting for the words
“or 22” the words “, 22 or 56g”;
(ii)
in paragraph (b), by inserting after the words
“taxable service” the words “or digital service”
wherever appearing; and
(iii)
in paragraph (c), by inserting after the words
“registered person” the words “or foreign registered person”.
Service Tax (Amendment)
15
Amendment of section 29