Law: Sindh Sales Tax on Services Act, 2011

Section: 2,2(63),3

Law: Constitution of Pakistan, 1973

Section: 199

[Sindh Sales Tax Services Act, 2011)].........Section 2(63) & 3 - PCT Code 9815 - Constitution of Pakistan, 1973, Art. 199 - Constitutional Petition - Levy of Sales Tax on Services - Scope - Petitioner is registered body with Security Exchange Commission of Pakistan - Its members are Advocates - Levy of Tax by Deptt. on services classified in PT C 9815 - Stay of proceedings - Prayer for - Whether it was ordered by the Single Judge in Chamber of Sindh High Court that meanwhile no adverse inference may be drawn against petitioner pursuant to PTC Clause 9815 of Sales Tax services Act, 2011 - Held yes - Whether Members of Commission do not fall within category of "person" referred to in Schedule of Sindh Services Act, 2011 - Question off. In the meanwhile no adverse inference may be drawn against the petitioner pursuant to PTC Clause 9815 of Sales Tax Services Act, 2011. ORDER [The Judgment of the Court was delivered by Aqeel Ahmed Abbasi, J.] - Through instant petition, the petitioner who is a registered body with the Security Exchange Commission of Pakistan whose members are Advocates, Chartered Accountants and IDBPS have impugned the levy of Sale Tax on services provided by their members. Counsel for the petitioners states that members of the petitioner do not fall within the category of persons as referred to in the Schedule of Sindh Services…

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