Section 27
Subsection 31(1) of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 27 of 52
Section 27
(a)
in paragraph (a), by inserting after the words “26(4)” the words “or 26a(1)”; and
(b)
in paragraph (b), by inserting after the words “26(8)” the words “or 26a(4)”.
Amendment of section 32