Section 6
Section 56e of the principal Act is amended in subsection (1)—
of Service Tax (Amendment) Act 2022
Amendment ActIn forceProvision 6 of 7
Section 6
(a)
in paragraph (a), by deleting the word “or” at the end of the paragraph;
(b)
by inserting after paragraph (a) the following paragraph:
“(aa) ceases to be liable to be registered under paragraph 56d(aa); or”; and
(c)
in paragraph (b), by substituting for the words “section 13”
the words “subsection 13(2) or (4)”.