Section 93

The services provided under subsection (1) shall be taken to be made continuously and uniformly throughout the period of that agreement.

Where the services referred to in subsection (1) is provided under a warranty whether expressed, implied or required by law and the value of the warranty is included in the value of the services

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provided, no service tax shall be charged on the services provided under such warranty.

Subsections (1) and (2) shall not apply to a provision of services where goods and services tax under the Goods and Services Tax

Act 2014 has been paid on the services to the extent covered by the invoice.