Law: Punjab Sales Tax on Services Act, 2012

Section: 2(33),3,4(2),4(8),10,11,14(2),14(3),18,1 9,24(1),25,27,35,48,48(2),48(3),48(5),52 (2)(a),53,63,70

ORDER 1. Brief facts of the case are that Additional Commissioner, Enforcement-1, PRA, Faisalabad, (hence referred to as 'the assessing officer') learnt that M/s Amir Brothers, Montgomery Road, Faisalabad, PNTN: 1693368-7 (hence referred to as 'the appellant') has been engaged and providing taxable services of a commission agent which are taxable under Entry No. 40 of the Second Schedule of the Punjab Sales Tax on Services Act, 2012 under the description "brokerage (other than stock) and indenting services including commission agent under writers and auctioneers". 2. According to the information available, the appellant provided taxable services during the tax periods relevant to 1st July, 2014 to 30th June, 2016 for a value of Rs. 36,558,100/- involving Punjab sales tax of Rs. 5,849,296/-, as under:- Sr. No. Year Commission Earned (Rs.) Punjab Sales Tax (Rs.) 1 2014-2015 21,516,850 3,442,696 2 2015-2016 15,041,250 2,406,600 Total 36,558,100 5,849,296 3. The assessing officer observed that the appellant was an un-registered person and had not paid Punjab sales tax on the aforesaid provision of taxable services and also did not file Punjab sales tax returns for the relevant tax periods. After failing to get a satisfactory reply from the appellant, the assessing officer issued a show cause notice dated 19-05-2017 in terms of section 24 read with section 52(2)(a) of the Punjab Sales Tax on Services Act, 2012 for assessment of tax along with default surcharge under section 49 and penalty under section 48(2)(3) (5) of the Table given there under. The appellant was charged for violation of section 3, 10, 11, 18, 25, 35 and 53 of the Act, 2012 for amount of tax Rs. 5,849,296/-. 4. The appellant despite provision of several opportunities, failed to file an explanation in response to the show cause notice and consequently, the assessing officer passed an order dated 19-07-2017 concluding that the appellant had nothing to offer in defence and hence liable for assessment of tax of Rs. 5,849,296/- in terms of section 24(1) of the Act, 2012 for the period under review which was to be recovered under section 70 of the Act, 2012 along with default surcharge under section 49…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492