JUDGMENT:

JUSTICE (RETD.) NADEEM AZHAR SIDDIQI, CHAIRMAN:---This appeal has been filed by the appellant challenging the Order-in-Appeal No.91/2019 dated 25.04.2019 passed by the Commissioner (Appeals-I) in Appeal No. 464/2018 filed by the appellant against the Order-in-Original No.013/2018 dated 14.12.2018 passed by the Assistant Commissioner (Mr. Naheed Ahmed Mirani) SRB, Karachi.01. The facts as stated in the order-in-original arc that the appellant is engaged in providing and rendering taxable services of investment finance and received consideration in the form of service charges on account of micro loans extended to borrowers in Sindh besides other income. It was also stated that as per the web site of Securities and Exchange Commission of Pakistan (SEC�) the appellant is a listed as Non-Banking Finance Company. It was further stated that the said services are covered under tariff heading 931.18100 (others including the services provided or rendered by non-banking finance companies, modarab...