Watermark
Appellate Tribunal Inland Revenue 2012 (Federal Excise Act (VII of 2005)]----Ss 3(1)(d), 3(5)(c), 2(23), 2(17), 4, 14, 16, 19 & First Sched, S.No.9--- Federal Excise Rules, 2005, R.40B---S.R.O.656(I)/2007 dated 29-6-2007

2012 PTD 144

Excise duties specified in the First Schedule to be levied-
Messrs HABIB QATAR INTERNATIONAL EXCHANGE PAK (PVT.) LTD.KARACHI
Appellant
VS
COLLECTOR OF CUSTOMS SALES TAX and FEDERAL EXCISE (APPEAL), KARACHI
Respondent

Case Laws / Head Notes / Paras

---Excise duties specified in the First Schedule to be levied---Period 1st July 2006 to 30th June 2007---Services abroad---Excise duty had been charged for the reason that the services rendered came under the provisions of Federal Excise Duty which had not been paid---Taxpayer contended that during the said period there was no Federal Excise Duty and such services had not been generated in Pakistan as the remittances or the commission was received in USA or Canada and no transaction took place in Pakistan and subsections (1)(d) of S.3 of the Federal Excise Act was applicable at that time, according to which the duties specified in First Schedule to be levied were "regarding the services, provided or rendered in Pakistan"; and subsequently through Finance Act, 2008, S.3(1)(d) of the Sales T...