(a) Federal Excise Act (VII of 2005)-------S. 3 & Third Sched., Table II, S. No. 2---Federal Excise Duty---Internet service---Transmission of voice content through the internet---Exempted from Federal Excise Duty--- All telecommunication facilities availed through the internet were exempted from Federal Excise Duty irrespective of their nature---Internet services/facilities were wholly exempted from Federal Excise Duty---Nothing extraneous could be read into the relevant entry in the Federal Excise Act, 2005 to qualify or restrict such exemption.
(b) Interpretation of statutes-------Fiscal statute---Fiscal provision of a statute had to be construed liberally in favour of the tax payer.
THIS ORDER PASSED BY: MAQBOOL BAQAR, JUSTICE:---.---The question involved in the instant petitions is, as to whether despite clear exemption from payment of Federal Excise Duty (“FED”), on internet services, as granted by the Federal Excise Act, 2005 (the Act) in terms of section 3 ther...