Section 28
Section 32 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 28 of 52
Section 28
(a)
in subsection (2), by inserting after the words
“subsection 26(8)” the words “or 26a(4)”; and
(b)
by inserting after subsection (3) the following subsection:
“(4) This section shall not apply to a foreign registered person.”.
Amendment of section 34