Section 52
Digital services provided before commencement date
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 52 of 52
Section 52
(2)
Where any payment is received before the date of coming into operation of Part IXa in connection with the provision of digital services that will be provided on or after the date of coming into operation of Part IXa, no service tax shall be charged on the payment received.