Section 26
Section 29 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 26 of 52
Section 26
(a)
in the shoulder note, by inserting after the words “taxable person” the words “or foreign registered person”; and
(b)
by inserting after the words “taxable person” the words
“or foreign registered person” wherever appearing.
Amendment of section 31