Law: Sindh Sales Tax on Services Act, 2011

Section: 57,61,76

SINDH SALES TAX ON SERVICES ACT, 2011 Sections 57, 61 & 76 The subject matter of appeal that taxation of "Advisory & Consultancy Services" was omitted from the order-in- original. The registered person has not taken any ground of appeal on this issue in his appeal either before the Commissioner (Appeals) or before Tribunal, as a result of order Tribunal the issue become alive and is applicable and same shall be considered to be part of main appeal.-An appeal of M/s. Elixir Securities Pakistan (Pvt.) Ltd. also filed against the order of the Commissioner (Appeals) Order passed against the order in original. Since the subject matter of this appeal that taxation of "Advisory & Consultancy Services" was omitted from the order in original, the registered person has not taken any ground of appeal on this issue in his appeal either before the Commissioner (Appeals) or before this forum (Tribunal). However, as a result of this order of ours the said issue has become alive and is applicable. The registered person M/s Elixir Securities Pakistan (Pvt.) Ltd. can therefore file additional grounds on this issue in their appeal already pending before us, and same shall be considered to be part of main appeal. Section 76 The issue in respect of Advisory & Consultancy Services which was confronted in show cause notice and was made basis of order-in-original but was omitted from concluding part of order-in-original due to some clerical/arithmetical error, it was not deliberate but inadvertent, it is a bonafide mistake and is generally accepted. The A.C. in his notice under section 76 dated 19.11.2014 informed the respondent that due to some clerical/ arithmetical error a 'row' in respect of Advisory & Consultancy Services had inadvertently escaped from the table of Para of the order in original. He reproduced the relevant paras from the said order. Subsequently, he added value of Advisory & Consultancy Services from 2012 & 2013, in the total sum of taxable services values and charged S.S Tax on the total sum. It is noted that the said service and amount of value was available in the statement of accounts from day one. The A.C. while confronting the…

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