Section 39
Section 68 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 39 of 52
Section 39
(a)
by inserting after paragraph (b) the following paragraph:
“(ba) any service acquired by any person in Malaysia from any person who is outside Malaysia is not liable to service tax chargeable under this
Act;”; and
(b)
by deleting the words “in the prosecution”.
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