Section 93
Progressive or periodic agreement
Where any taxable service is provided under an agreement for a period or progressively over a period whether or not at regular intervals and that period begins before 1 June 2018 and ends after the effective date, the proportion of the service which is attributed to the
104
part of the period after the effective date shall be chargeable to service tax.
(2)
The services provided under subsection (1) shall be taken to be made continuously and uniformly throughout the period of that agreement.
(3)
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 provided, no service tax shall be charged on the services provided under such warranty.
(4)
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.