Amendment of Act 32 of 1994

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....to the following modifications, namely:- (a) in section 65,- (i) for clause (6), the following clause had been substituted, namely:- '(6) "assessee" means a person liable for collecting the service tax and includes- (i) his agent; or (ii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and for....

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....he following sub-clause had been inserted, namely:- "(ma) to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage;"; (b) in section 66, for sub-section (3), the following sub-section had been substituted, namely:- "(3) On and from the 16th day of July, 1997, there shall be levied a tax at the rate of five per cent of the ....