| Citation(s) |
|---|
| 2018 SLG 820 2018 SLD 820 |
Punjab Revenue Authority, Lahore
ORDER No. 143/2017, Dated: 10-08-2017, No & Date of Impugned Order: 08/2016, 05-09-2016, Date of Hearing of Appeal: 10-08-2017
SHEHZAD MEHMOOD GONDAL, COMMISSIONER (APPEALS), PRA
(1) Mr. Zahid Hussain (ACMA) and Mr. Safeer Ahmed, as Authorized Representative for the Appellant.
ORDER No. 143/2017, Dated: 10-08-2017, No & Date of Impugned Order: 08/2016, 05-09-2016, Date of Hearing of Appeal: 10-08-2017
SHEHZAD MEHMOOD GONDAL, COMMISSIONER (APPEALS), PRA
(1) Mr. Zahid Hussain (ACMA) and Mr. Safeer Ahmed, as Authorized Representative for the Appellant.
Name of Taxpayer/--Appellant: M/s ALSiddique Banquet Hall
Address of Taxpayer/--Appellant: F753/754 Siddique Chowk, Satellite Town, Rawalpindi.
PNTN
Nature of Business
Assessing Officer
Revenue Involved
Tax period
Law: Punjab Sales Tax on Services Act, 2012
Section: 24,48,49,52(2)
ORDER 1. Brief facts of the case are that learned Additional Commissioner, PRA, Rawalpindi (hence referred to as "assessing officer") passed an order dated 05-09-2016 for tax periods 01-07-2014 to 30-06-2015 while making an assessment of tax of Rs. 1,753,420/- under section 24 of read with section 52(2) of the Punjab Sales Tax on Services Act, 2012 along with 100% penalty amounting to Rs. 1,753,420/- under section 48 of the Act, 2012 and default surcharge under section 49 of the Act, 2012 against M/s Al-Siddique Banquet Hall, Satellite Town, Rawalpindi. 2. According to the assessment order, Al-Siddique Banquet Hall, PNTN: 2967168-0 (hence referred to as "the registered person") had failed to pay Punjab sales tax on provision of taxable services for the tax periods under review. This was evident from the fact that the registered person had been providing services liable to Punjab sales tax as it had paid advance income tax amounting to Rs. 635,615/- under section 236-D of the Income Tax Ordinance, 2001, which would be paid by the registered person for arranging or holding a function in the banquet hall @5% on the total amount of the bill inclusive of sales tax. 3. The assessing officer on the basis of aforesaid advance income tax payments observed that despite the fact that the registered person had been providing taxable services liable to Punjab sales tax in terms of Sr. No.1 of Second Schedule of the Act, 2012, it had neither filed monthly Punjab sales tax returns nor paid Punjab sales tax. The liability towards Punjab sales tax was calculated in the following manner:- Advance Tax Paid in 2015 (FBR) 635,615 Total Punjab Sales Tax Pain in 2015 0 Total Sales Calculated sales inclusive of PST (Tax paid*100/5) 12,712,300 Total sales exclusive of PST (sales*100/116) 10,958,879 Punjab sales tax payable@16% 1,753,420 Short/Not paid amount 0 Penalty for tax fraud (100% of tax payable) 1,753,420 Penalty for non-filing of return (50000*12) 60,000 Default surcharge To be calculated Total payable PST 3,506,840 4. The registered person felt aggrieved and filed an appeal under section 63 of the Act, 2012 before this office with following ground of appeals:- 1) That the…
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