JUDGMENT:

JUSTICE (RETD.) NADEEM AZHAR SIDDIQI, CHAIRMAN:---This appeal has been filed by the appellant challenging the Order-in-Appeal No.51/2018 dated 31.03.2018 passed by the Commissioner (Appeals) in Appeal No. 289/2016 against Order-in- Original No. 788/2016 dated 20.09.2016 passed by the Assistant Commissioner (Ms. Nida Noor) SRB, Karachi.01. The facts of the case as mentioned in the Order-in-Original arc that the appellant was registered with SRB for providing or rendering services in respect of Technical, Scientific and Engineering Consultant falling under tariff heading 9815.5000 of the Second Schedule to the Sindh Sales Tax on Services Act, 2011 (hereinafter referred to as the Act) and is chargeable to Sindh Sales Tax.02. It has been alleged in the order-in-original that scrutiny of withholding statement filed by Unilever Pakistan Foods Limited, Engro Fertilizers Limited and Engro Powergen Qadirpur Limited reveals that they have received the taxable services from the appellant valuing ...