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Appellate Tribunal Inland Revenue 2012 Federal Excise Act (VII of 2005)----- ---S.3A---S.R.O. No.655(I)/2007 dated 29-6-2007---F.B.R. letter No. 1(3)FED/ 2007 /111143-R dated 25-7-2009---F.B.R. letter C. No. 1(3)FED/2007 dated 22-4-2009---F.B.R. letter No.1(3)FED/07/ 3433-R dated 4-3-200

2012 PTD 459

Special excise duty--- Hotel business
COMMISSIONER INLAND REVENUE, ISLAMABAD
Appellant
VS
COMMISSIONER INLAND REVENUE, (APPEALS-I), ISLAMABAD and 2 others
Respondent

Case Laws / Head Notes / Paras

---Special Excise duty---Hotel business---Goods---Services---Duty levied in respect of "goods" vide S.R.O. 655(I)/2007 was extended to "services", which were clarified under PCT heading 98 of the First Schedule to the Customs Act, 1969---Letter relied by the Department stood infructuous when the Federal Board of Revenue circulated the Ministry of Law & Justice Division's clarification on the subject vide its later letter No.1(3)FED/2007/ 111143-R dated 25-7-2009---Special excise duty was leviable on "goods" and not "services"---Legal lacuna was noticed in the S.R.O. No.655(I)/2007 dated 29-6-2007 which did not mention the word "services" after the word "goods"---Intentional or unintentional omission provided an opportunity to taxpayer to stand clear of the tax liability arising from th...