Service Tax (Amendment) Regulations 2010

The Regulations will come into operation on 1 January 2011. The Regulations amend the second schedule of the Service Tax Regulations 1975 [P.U. (A) 52/1975] under the heading of Group G in column “Taxable Service”, by substituting item “b.” with the following item: “b. Provision of — (i) telecommunication services in the form of telephone, facsimile, telemail, pager, cellular phone, telex, bandwidth service or value added services; and (ii) paid television broadcasting services.”