Section 42
Section 75 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 42 of 52
Section 42
(a)
in the shoulder note, by substituting for the words “taxable person” the words “any person”;
(b)
in subsection (1), by inserting after the words “taxable person,” the words “or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person”; and
(c)
in subsection (2)—
(i)
by substituting for the words “a taxable person” the words “the person referred to in that subsection”;
and
(ii)
in paragraphs (a) and (b), by deleting the word
“taxable” wherever appearing.