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Obligation to produce documents and provide information--Non-production of documents---Effect- Show-cause notice was issued to the appellant for providing construction services to Civil Aviation Authority under a contract- Despite providing taxable services the appellant neither declared the same in sales tax returns nor paid the tax under Punjab Sales Tax on Services Act, 2012-Additional Commissioner passed the order wherein the appellant was held liable to pay sales tax on services---Appeal filed against said order was dismissed, however, the tax payable by appellant was reduced---Contention of appellant was that Civil Aviation Authority could not be taxed by any Provincial Authority directly or indirectly and that since appellant was an agent of Civil Aviation Authority therefore, taxin...
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