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.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2020 | COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD Vs Messrs WI-TRIBE PAKISTAN LTD., ISLAMABAD |
Federal Excise Act, 2005 3 & Third Schedule, Table II, S. No. 2 |
Internet service/Exemption |