| Citation(s) |
|---|
| 2018 SLG 103 2018 SLD 103 2018 PTCL 270 2018 PTD 1487 (2018) 118 TAX 117 |
C.P. D-3723 of 2013 and connected petitions, announced on 23-01-2018, hearing dates: 29.03 and 12, 26.27.04 and 03.04.05,06.10,1 3.16.17.18.23. 24.25.26 and 31.05.2016 and 14.12.2017
PRESENT: MUNIB AKHTAR, JUSTICE, ABDUL MAALIK GADDI, JUSTICE
Dr. Muhammad Farogh Naseem along with Pooja Kalpana, Munawwar Hussain, Nasir Latif Khan and Syed Ziauddin, Amjad Jawed Hashmi, Muhammad Ali Lakhuni, Umar Lakhuni, Taimur Ali Mirza, Khalid Jawed Khan along with Asad Raza Khan and Muhammad Aleem for Petitioners. Anwar Mansoor Khan along with Umaimah Anwar Khan, Atifuddin along with Syed Zainul Abdin Shah, Deputy Commissioner, SRB Saifullah, A.A.G. along with Ms. Nasreen Sehto State Counsel for the Province, Asim Mansoor Khan, D.A.G. for the Federation for
Respondents.
ASSOCIATION OF BUILDERS AND DEVELOPERS OF PAKISTAN
VS
PROVINCE OF SINDH and others
Law: Sindh Sales Tax on Services Act, 2011
Section: 2(79),2(96),3(1)
Law: Transfer of Property Act, 1882
Section: 53A,54,55(6)(b)
(a) Interpretation of statutes------Fiscal statute---Charging provision---Scope---Interpretation of a charging provision in a fiscal statute, favourable to taxpayer is to be adopted. (b) Sindh Sales Tax on Services Act (XII of 2011)----Ss.2 (79)(96), 3(c)(d), Second Sched., Heading No. 9807.0000, 9814.3000 & 9824.0000---Transfer of Property Act (IV of 1882), S.54---Constitution of Pakistan, Art. 199---Constitutional petition---Tax on services---Construction industry---Petitioners were related to construction industry in one way or the other and they were aggrieved of notices issued by authorities for recovery of tax under Tariff Heading Nos. 9807.0000, 9814.3000 & 9824.0000 of Second Schedule, Sindh Sales Tax on Services Act, 2011, from them for providing their services---Validity---Any activity in which relationship between service provider and recipient was governed by a contract for sale in terms of S.54 of Transfer of Property Act, 1882, was not to constitute a service within the meaning and scope of the Tariff Heading---Tariff Heading was applicable to a situation where (i) the activity could be regarded as a service directly and materially related to the construction of immovable property as such, and (ii) the activity could not more naturally and properly be regarded as coming within the scope of some other Tariff Heading; condition (i) must be shown to exist, and condition (ii) must not be applicable---Tariff Heading No. 9824.0000 of Second Schedule, Sindh Sales Tax on Services Act, 2011, could raise complex issues and question and its application might not be a simple and straightforward as the bare language of the Entry might suggest at first sight---Application of Tariff Heading No. 9824.0000 of Second Schedule, Sindh Sales Tax on Services Act, 2011, was quite fact-sensitive and much more than the other two Headings---Sindh Revenue Board and departmental authorities had seriously and to an extent fundamentally misunderstood and misapplied Sindh Sales Tax on Services Act, 2011, and more specifically the three Tariff Headings in question---Notices issued to petitioners disclosed an approach that was rather simplistic and superficial and had run…
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