Section 6

by inserting after subsection (1) the following subsection:

“(1a)  The Director General may, upon application in writing by any registered person and subject to such conditions as he deems fit, approve the service tax in respect of the taxable service provided by the registered person to be due at the time the invoice is issued.”;

in subsection (2), by substituting for the words “of the invoice for the taxable service provided,” the words “the taxable service was provided, the”;

by inserting after paragraph (3)(a) the following paragraph:

“(aa) where any taxable service is provided by any registered person and payment for such taxable service is made to any machine or device operated by coins, tokens or the like, the service tax required to be accounted shall be due on the day when the coins, tokens or the like are collected from such machine or device;”; and

Service Tax (Amendment)

by inserting after subsection (4) the following subsection:

“(5)  Paragraph (3)(c) shall not apply to a service which is prescribed as a taxable service after 1 September 2018.”.

Amendment of section 12