Section 15
Section 62 of the principal Act is amended—
of Service Tax (Amendment) Act 2020
Amendment ActIn forceProvision 15 of 21
Section 15
(a)
in subsection (1), by inserting after the word “place” the words “or premises”; and
(b)
in subsection (3), by substituting for the words “or packages” the words “, packages or conveyance”.