25. Amendment of section 28

Section 28 of the principal Act is amended—

(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)

Report