Section 41
Section 71 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 41 of 52
Section 41
(a)
in paragraph (1)(b), by inserting after the words “return,”
the words “declaration,”; and
(b)
in subsection (4), by substituting for the words “where the return” the words “or declaration, as the case may be, which”.
Service Tax (Amendment)
27
Amendment of section 75