4. Amendment of section 9

Section 9 of the principal Act is amended by inserting after subsection (1) the following subsection:

“(1a)  Notwithstanding paragraphs (1)(a) and (b), where a taxable service is provided by a taxable person and payment for such service is made to any machine or device operated by coins, tokens or the like, the value of such taxable service shall be as prescribed.”.