Section 56B
Liability to be registered
(2)
Any foreign service provider who provides any digital service to a consumer is liable to be registered at the following time, whichever is the earlier:
(a)
at the end of any month, where the total value of all digital services provided by him in that month and the eleven months immediately preceding that month has exceeded the total value of the digital service prescribed under subsection (1); or
(b)
at the end of any month, where there are reasonable grounds for believing that the total value of all digital services provided by him in that month and the eleven months immediately succeeding that month will exceed the total value of the digital service prescribed under subsection (1).
(3)
The total value of all digital services provided by a foreign service provider to a consumer in the month and the eleven months immediately preceding that month referred to in paragraph (2)(a) shall be disregarded if—
(a)
the registration of the foreign service provider was cancelled, otherwise than under subsection 56F(3), during that period; and
(b)
the Director General is satisfied that before the registration of the foreign service provider was cancelled, the foreign service provider had given all information required by the
Director General in order to determine whether or not to cancel the registration.
Service Tax 67