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Section 90B

Power to modify terms and conditions

of Service Tax Act 2018

ActIn forceProvision 119 of 127
Section 90B

(2)

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

(a)

the terms and conditions as modified; and

(b)

the date the terms and conditions as modified take effect.

(3)

The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4)

For the purposes of this section, “modify” means add to, delete or vary.

Service Tax 103