Under the Service Tax (Amendment) Act 2019, the service tax will be levied on digital services (DS) with effect from 1 January 2020. DS is any service delivered or subscribed over the internet or other electronic network that cannot be obtained without the use of information technology and where the delivery of the service is essentially automated, for example, online training, provision of music, eBooks, software, advertisement, online platforms, and so on.
Source: BDO
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