DEF carrying on the business of consultancy since 1.1.2019. The company registered with Royal Malaysian Custom (RMC) for service tax purpose under STA 2018. In the month of December 2019, DEF assisted a foreign company to set up a Malaysian subsidiary to manufacture some industrial products. In addition, DEF rendered consultancy services to the head office of the foreign company on investment opportunities in Thailand. Also, DEF rendered some consultancy services to its branch office in Penang.

For the foregoing services, DEF intends to issue invoice for the following:

(i) RM25,000 to the foreign company relating to setting up of the Malaysian subsidiary. (ii) RM16,000 to the foreign company for advice on investment opportunities in Thailand. (iii) RM12,000 to its Penang branch for consultancy services provided to the branch.

Required: Determine the service tax payable, if any, for each of the above invoices, giving reasons for your answer. (6 marks)