Section 34
Section 34
(2)
Any order made under subsection (1) shall be laid before the
Dewan Rakyat.
(3)
The Minister may, in any particular case and subject to such conditions as he deems fit—
(a)
exempt any person or class of persons from payment of the whole or any part of the service tax which may be charged and levied on any taxable service or digital service provided or any imported taxable service acquired; or
(b)
direct the Director General to make a refund to any person or class of persons of the whole or any part of the service tax or penalty paid by such persons or class of persons.
(4)
Where a registered person provides any taxable service or a foreign registered person provides any digital service to a person or class of persons exempted under subsection (1) or paragraph (3)(a), the registered person or the foreign registered person shall be exempted from charging and collecting service tax due and payable on such taxable service or digital service.
(5)
Where any person who is exempted under subsection (1) or paragraph (3)(a) fails to comply with any conditions to which the exemption relates, any service tax that has been the subject of the exemption shall become due and payable by the person on the date on which any of the conditions failed to be complied with.
(6)
Where a person who has been granted exemption under subsection (1) or paragraph (3)(a) has paid any of the service tax to which the exemption relates and has been granted approval by the
Minister for a refund of the amount of service tax which has been paid, the person shall be entitled to such refund.