Section 21
Subsection 83(1) of the principal Act is amended—
of Service Tax (Amendment) Act 2020
Amendment ActIn forceProvision 21 of 21
Section 21
(a)
by substituting for the words “a registered person” the words “any person who is liable for any service tax due and payable”;
Service Tax (Amendment)
(b)
by substituting for the words “disposing of any of the assets of the registered person” the words “disposing of any of the assets of the person”; and
(c)
by substituting for the words “provided by the registered person” the words “provided or imported taxable services acquired by the person”.