Law:

Section:

ORDER This appeal has been filed by M/s. Konnect Holden (Pvt) Ltd, Islamabad (hereinafter called as the appellants) against the Order-in- Appeal No. 157/2014 dated 27.10.2014, passed by the learned Commissioner Inland Revenue (Appeals-I), Islamabad. 2. Precisely, the stated facts of the case as sifted from the available case-, record are that the respondent department issued show cause notice dated 18.04.2014 and it was alleged that the appellant had not withheld sales tax on advertisement services, not making apportionment against exempt as well as taxable supplies and failure to withhold & deposit sales tax on purchases under the Sales Tax Special Procedure (Withholding) Rules 2007 issued vide S.R.O 660 (I)/2007 dated 30the June-2007. 3. After affording opportunity of hearing, Assessing Officer passed Order-In-Original No. 24/52 of 2014 dated 20/05/2014 and established sales tax demand amounting to Rs. 653,590/- 4. Being aggrieved by the aforesaid order, the appellants filed appeal before the Commissioner Inland Revenue (Appeals-I), Islamabad. After hearing the parties, the learned Commissioner Inland Revenue (Appeals-I), Islamabad confirmed the order vide Order-In-Appeal No. 157/2014 dated 27.10.2014. 5. Being aggrieved by the aforesaid impugned order and hence the present appeal. 6. We have heard both the parties to the case and perused the available case record. During the hearing proceedings, the appellant argued that CIR (Appeals-I) was not justified to confirm the order of learned Deputy Commissioner. He further argued that Sales Tax Special Procedure (Withholding) Rules-2007 are applicable to Sales Tax while it is admitted fact that we have made advertisement in newspapers and periodicals during the period of default.. 7. We have examined the issue in-depth and observed that the Federal Government vide S.R.O 80 2(I)/2009 dated 14.09.2009…

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