STS Sdn Bhd provides bookkeeping services and has consistently invoiced its clients a total of RM35,000 per month since 2018. Due to its prudent management, STS Sdn Bhd has accumulated a sizeable surplus of funds. In October 2021, STS Sdn Bhd decided to use these funds to acquire a commercial building which in turn generated a monthly rental income of RM8,000 from November 2021. STS Sdn Bhd has a financial year ending on 31 December. STS Sdn Bhd managed to secure four new clients in 2021, including its first overseas client based in Australia, and entered into service contracts with the new clients to provide its bookkeeping service which will be invoiced in the beginning of the months listed in the table below. STS Sdn Bhd's bookkeeping fees from each of the new clients is RM5,000 per month. Client name Menawan Sdn Bhd Tango Pty Ltd Trivago Sdn Bhd Megah Sdn Bhd Date February 2021 March 2021 April 2021 August 2021 After securing Tango Pty Ltd as a client, STS Sdn Bhd decided to set-up an office in Australia. It rented a commercial property in May 2021 and paid an equivalent of RM2,000 as monthly rental for the commercial property. In addition, STS Sdn Bhd engaged an outsourcing service provider in June 2021 and pays a monthly equivalent of RM3,000 for employment and payroll services. Required: Discuss the implications of service tax on these payments