Section 5
Section 56d of the principal Act is amended—
of Service Tax (Amendment) Act 2022
Amendment ActIn forceProvision 5 of 7
Section 5
(a)
in paragraph (a), by deleting the word “or” at the end of the paragraph; and
(b)
by inserting after paragraph (a) the following paragraph:
“(aa) the Director General is satisfied that the total value of all digital services provided by him in that month and the eleven months immediately preceding that month does not exceed the total value of digital services prescribed under subsection 56b(1); or”.
Service Tax (Amendment)
5
Amendment of section 56e