Section 31
Section 36 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 31 of 52
Section 31
(a)
by renumbering the existing provision as subsection (1);
and
(b)
by inserting after subsection (1) as renumbered the following subsection:
“(2) This section shall not apply to a foreign registered person.”.
Service Tax (Amendment)
17