THIS ORDER PASSED BY:

JUSTICE (R) NADEEM AZHAR SIDDIQUI,(CHAIRMAN).---This appeal has been filed by the appellant challenging the Order-in-Appeal No.63/2013 dated 20.12.2013 passed by the Commissioner (Appeals) confirming the Order-in-Original No.174/2013 dated 05.08.2013 passed by the Assistant Commissioner (Ms. Anum Shaikh), SRB, Karachi.1. The facts of the case as mentioned in the Order-in-Original are that information obtained from Civil Aviation Authority (CAA) has shown that appellant is holding license from CAA as an authorized handling agent for non-schedule flight permission at airport and providing airport services, specified below 9824.0000 (Airport Services) of the Second Schedule of the Sindh Sales Tax on Services Act, 2011 (hereinafter referred to as the Act) which are taxable services.2. It was alleged in the order-in-original that the appellant was served with letters dated 17.04.2013 and 24.05.2013 to get itself registered with SRB in terms of section 24 of the Act and pay sales tax on the ...