Section 92 — Service Tax Act 2018

(2)

The Director General shall register the person referred to in subsection (1) with effect from the first day of the month following the month in which the application is made and the person shall charge the service tax on the taxable service provided by the person with effect from such day.

(3)

Any person who provides services before the effective date which services are taxable services on the effective date and has made an application before the effective date to the Director General to be registered as a registered person under this Act—

(a)

shall be deemed to have been registered in accordance with section 13 on the effective date, if there are reasonable grounds for believing that the total value of his taxable services provided in the month of the effective date and eleven months immediately succeeding that month will

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exceed the amount of total value of taxable services as prescribed in subsection 12(1); and

(b)

shall charge the service tax on the taxable services provided by the person with effect from the effective date.

(4)

Any person who is registered under the Goods and Services Tax

Act 2014 before the effective date and provides taxable services on the effective date—

(a)

shall be deemed to have been registered in accordance with section 13 on the effective date, if there are reasonable grounds for believing that the total value of his taxable services provided in the month of the effective date and eleven months immediately succeeding that month will exceed the amount of total value of taxable services as prescribed in subsection 12(1); and

(b)

shall charge the service tax on the taxable services provided by the person with effect from the effective date.