Lahore High Court
2025
THLN 676
2025 PTD 1159.
Laws Cited
Punjab Sales Tax on Services Act, 2012
Sections
2(33), 2(38), 2(45), 3, 6, 7, 8, 10

13433/23 Ms GB Security Services Pvt. Ltd.through Gul Bahar Kayani

VS

Federation of Pakistan etc

Petitioner(s) by: Attique and Mr. Muhammad Nouman Yahya, learned Legal Advisors of Punjab Revenue Authority. Amicus Curiae Mr. Khurram Shahbaz Butt, learned Advocate
Respondent(s) by: Barrister Muhammad Hamza Akhtar and Syed Hasnain Abbas, learned Advocate. Respondent No. 1 by Mr. Muhammad Nasim Saqlain, learned Assistant Attorney General. Respondent No. 2 by Mr. Salman Asif Warraich, learned Assistant Advocate General. Respondents No. 3 to 5 by Mr. Sajid Ijaz Hotiana, Mr. Tanzeelur-Rehman, Mr. Ali Javaid Bajwa, Mr. Abubakar
Present: SULTAN TANVIR AHMAD, J

SULTAN TANVIR AHMAD, J:- Through this single judgment, I intend to decide the captioned petition as well as Constitutional Petitions No. 59801, 59780, 59784, 59789, 59787, 59797, 59793 and 59800 of 2020, 5035 and 71054 of 2021, 13423, 14432, 31473,29241, 29271, 32806, 32784, 15533, 31481 and 32732 of 2023, involving common question(s).2. The petitioner is providing service under item No. 26 of the second schedule to the Punjab Sales Tax on Services Act-2012 („PSTS-Act‟), for security purposes at the sites described in the related agreement to the recipient of the services. Hereinafter, the petitioners shall be called as the „service providers‟ and other sides of relevant service agreements shall be called as the „recipients of service‟. The service providers are registered persons under section 2(33) ofPSTS-Act.The dispute between the service providers and the respondent-authority relates to construction of various provisions ofPSTS-Act.It is the claim of the respondent aut...

2025 THLN 676
Lahore High Court
(2025 PTD 1159.)

PRESENT:
SULTAN TANVIR AHMAD, J

13433/23 Ms GB Security Services Pvt. Ltd.through Gul Bahar Kayani
VS
Federation of Pakistan etc

Petitioner(s) by: Attique and Mr. Muhammad Nouman Yahya, learned Legal Advisors of Punjab Revenue Authority. Amicus Curiae Mr. Khurram Shahbaz Butt, learned Advocate.

Respondent(s) by: Barrister Muhammad Hamza Akhtar and Syed Hasnain Abbas, learned Advocate. Respondent No. 1 by Mr. Muhammad Nasim Saqlain, learned Assistant Attorney General. Respondent No. 2 by Mr. Salman Asif Warraich, learned Assistant Advocate General. Respondents No. 3 to 5 by Mr. Sajid Ijaz Hotiana, Mr. Tanzeelur-Rehman, Mr. Ali Javaid Bajwa, Mr. Abubakar.

Law: Punjab Sales Tax on Services Act, 2012
Sections: 2(33), 2(38), 2(45), 3, 6, 7, 8, 10

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 1159.