Sales Tax on Services (Case Laws)

Appellant assailed order passed by Commissioner on the ground that show cause notice was issued by Additional Commissioner but the order was passed by Read More...

Special procedure and tax withholding provisions---Retention and production of records and documents---Scope---Appellant assailed order passed Read More...

Taxable activity-Compulsory Registration-Scope---Appellant assailed order passed by Commissioner Inland Revenue whereby it was compulsorily registered---Validity- Appellant had purchased land/immovable property in the name of the registered partnership firm for use Read More...

Obligation to produce documents and provide information--Non-production of documents---Effect- Show-cause notice was issued to the appellant for providing construction services to Civil Aviation Authority under a contract- Despite Read More...

Show-cause notice issued to the appellant alleged that it being franchisee was required to declare its true sales but such information was concealed which act was "tax fraud"--Additional Commissioner held the appellant liable for evasion of sales tax---Appeal Read More...

Assessment of tax, tax fraud, taxable service, scope of tax and allied matters, time manner and mode of payment, return---Non-mentioning of relevant provisions of law (subsections) in the show-cause notice---Effect----Show-cause notice issued to the appellant Read More...

Assessment of tax-Appeal to Commissioner (Appeals)-Decision in appeal-Examination of records, evidences-Duty of Commissioner (Appeals)-Scope-Show-cause notice issued to the appellant alleged that it being franchisee had deposited certain amounts in the Bank account Read More...

Punjab Revenue Authority, powers and functions of Validation--Scope-Show---cause notice issued to the appellant alleged that it being franchisee had deposited certain amounts in the Bank account of the franchiser on account of royalty and advertisement, Read More...

Sales tax on services --Person liable to pay tax Special provisions and tax withholding provisions Person withholding tax to be considered "person liable to pay tax" Retrospective effect of S.13(3) of Sindh Sales Tax on Services Act, 2011 Scope- Question before High Read More...

Fiscal statute-Construction of -- Effect of amendment in fiscal statute Principles - Interpretation of fiscal statute had to be made strictly and any doubts arising therefrom must be resolved in favour of Amendments introduced in taxpayer and even if two reasonable Read More...

Special procedure and tax withholding provisions---Joint and several liabilities of registered persons where tax unpaid---Scope---Appellant assailed the order passed by Commissioner whereby it was taxed---Validity---Commissioner was bound to have passed a goods Read More...

Limitation---Condonation of delay---Scope---Appellant sought condonation of delay in filing appeal---Validity---Nowhere in the impugned order it was mentioned or directed that the copy of the said order be transmitted to the appellant---Neither the copy of the Read More...

Words "Distributor, Sale, Supply Chain and Taxable Supply have not been defined in the Sindh Sales Tax on Services Act, 2011. Whereas all these words are Read More...

11. Now, for the purpose of understanding the meaning of the tariff heading 9845.0000 "supply chain management or distribution (including deliver) services" of Read More...

This Tribunal in its various Orders relying upon the various pronouncements of Superior Courts, held that penalty cannot be imposed without Read More...

It is noted that in this case, the default of non-filing of monthly returns pertains to 13 returns for the months of December 2014 to February Read More...

Conduct of Audit proceedings under S. 28 of the Sindh Sales Tax On Services Act, 2011---Application for grant of interim injunction- Scope---Exercise of discretion of Deputy Commissioner to make selection of taxpayer for audit-Reasons for such selection to be Read More...

Exercise of statutory powers by public functionaries---Exercise of discretion by public functionaries/public bodies---Scope---Law recognized no such thing as unfettered discretion and all discretionary powers, especially those conferred by statute, must be exercised Read More...

Appeal by Sindh Revenue Board----Government departments/functionaries---Statutory periods for filing of appeal---Scope----Government departments could not be extended different treatment in respect of legal provisions---Procedure provided Read More...

Delegated legislation----Tax could not be levied automatically through a delegated legislation until and unless it was leviable under the charging provision of the fiscal Read More...

Short payment of sales tax---Recovery of short paid amount along with default surcharge and penalty---Dispute between the petitioner (company owning certain television channels) and the tax department was over the issue of payment of Read More...

 Words and expressions in a given law were to be assigned simple, plain and easily deductible meaning for the purpose of understanding their scope and object.
Fiscal statute----Rules made in furtherance of fiscal statute----Where Read More...

Sales tax was an indirect tax, burden of which was to be borne by the end consumer---After such burden had been passed on to the end user and the amount was so collected, it became duty of the vendor to pass on the same to the government Read More...

The doctrine was applicable to proceedings under S.52 of the Punjab Sales Tax on Services Act, 2012.

The doctrine was applicable to proceedings under S.52 of the Punjab Sales Tax on Services Act, 2012.
Proceedings under S. 52 of the Punjab Sales Tax on Services Act, 2012.
Petitioner-taxpayer was issued a show cause notice (“the first notice”) Read More...

Petitioner company was aggrieved of notice issued by authorities and attachment of its Bank accounts.
Both Provisions of S.11-A of Sales Tax Act, 1990 and S.47-A of Sindh Sales Tax on Services Act, 2011, were identical in nature and effect and tax authorities Read More...

Registered person, was as a stock broker rendering, management services and advisory consultancy services---Receipts from various services declared in the final statement, on the basis of which Assistant Commissioner, issued a show-cause notice, confronting the Read More...

Interpretation of a charging provision in a fiscal statute, favourable to taxpayer is to be Read More...

Petitioners were related to construction industry in one way or the other and they were aggrieved of notices issued by authorities for recovery of tax under Tariff Heading Nos. 9807.0000, 9814.3000 & 9824.000 of Second Schedule, Sindh Sales Tax on Services Act, Read More...