JUDGMENT

JUDGMENT:-AYESHA A. MALIK, J.---Through this petition, the Petitioner has challenged the levy of federal excise duly on the Petitioner for the franchise services provided to the Petitioner under its License and Technical Assistance Agreement dated 01.04.1994 between the Petitioner and Honda Japan.2. Briefly the facts of the case are that the Petitioner is engaged in the business of manufacture and sale of Honda automobiles. The Petitioner entered into a License and Technical Assistance Agreement ("Agreement") with Honda Motor Company Japan, a corporation registered under the laws of Japan, with its principal office in Tokyo Japan. In terms of the Agreement, the Petitioner has been granted a license to assemble, manufacture and sell automobiles using the Honda patent. The Petitioner also receives technical assistance to use the Honda patent to manufacture and sell Honda automobiles in Pakistan. The Respondents have levied federal excise duty under the Federal Excise Act, 2005 ("Act") on...