Section 68

any service tax has been paid;

any provision of service is not liable to service tax chargeable under this Act;

(ba) any service acquired by any person in Malaysia from any person who is outside Malaysia is not liable to service tax chargeable under this Act;

any value upon which service tax is chargeable under this

Act; or

any amount of service tax chargeable under this Act is subject to any deduction, the burden of proof of such dispute shall lie on the accused.