JUDGMENT:

JUSTICE (RETD.) NADEEM AZHAR S1DDIQI, CHAIRMAN:---ThivS appeal has been filed by the appellant challenging the Order-in-Appeal No.24/2018 dated 10.02.2018 in Appeal No.281/2016 passed by the Commissioner (Appeals) agaiust the Order- in-Original No. 777/2016 dated 01.09.2016 passed by the Assistant Commissioner-05 (Ms. Anum Shaikh).01. The facts of the case as mentioned in the Order-in-Original arc that the respondent is registered with SRB under the category of Franchise Services falling under Tariff Heading 9823.0000 of the 2nd schedule of the Sindh Sales Tax on Services Act, 2011 (hereinafter referred as the Act) and chargeable to Sindh Sales Tax on Services @ 10%.02. It was further stated in the order in original that perusal of Note 29 of the Annual Audited Financial statements for the year ended December, 2011 and December, 2012 of the appellant reveals that the appellant has paid an amount of Rs. 185,771,500/- and Rs.421,549,000/- for the tax period July, 2011 to December, 2012 a...