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ORDER This appeal is directed against order No.ST-720/2015 dated 28.10.2015 passed by Commissioner Inland Revenue Appeals (CIR-A) Islamabad. As per facts of the case are that during the sales tax audit of the appellant for tax year 2013. It was observed that appellant being service provider suppressed sales tax of Rs. 3,398,095/- on comparison of sales declared in the sales tax returns with income tax return and bank receipts. The Registered person was confronted through show cause notice under section 11 (2&4) of the Sales Tax Act, 1990. Contravention proceedings initiated against the appellant for violation of relevant provisions of law which culminated in passing of the impugned order whereby the alleged demand reduced to the extent of Rs. 262,000/- during adjudication proceedings. The registered person filed appeal against this assessment which was rejected by CIR (A-l) Islamabad vide order No 144/2014 dated 25.07.2014. The registered person has now impugned this appellate order before us on the fallowing grounds:- 1. That both the orders of learned OIR and Regional Tax Islamabad are bad in law and contrary to the facts and circumstances of the case. 2. That the impugned show-cause notice and order passed by the lower forum are bad in law and contrary to the facts and circumstances of the case. 3. That the impugned show-cause notice and subsequent orders are illegal being based upon an illegal audit. 4. That the learned assessing officer as well as CIR (A) ignored the facts that Sales Tax is not applicable on Commission/Services. 5. That appellant is not liable to pay sales tax on commission/Services. 6. The additional tax and surcharge under section 34 of the Sales Tax Act, 1990 are not in intractable liability of a tax payer in as much it all depend upon the attitude of the tax payers in suffering the default which if not deliberate, intentional, or contumacious would qualify for being visited the same. In this regard…

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