Law: Punjab Sales Tax on Services Act, 2012

Section: 2(43),9(2),24,48(2),60,63,

ORDER 1. Brief facts of the case are that learned Deputy Commissioner, PRA, Rawalpindi (hence referred to as 'the assessing officer') issued a show cause notice under section 24 of the Punjab Sales Tax on Services Act, 2012, dated 26-05-2015 to M/s Club International, PNTN:3660127-6, (hence referred to as 'the appellant') alleging that the later has failed to discharge its legal obligations as manpower recruitment agents by failing to pay Punjab Sales Tax amounting to Rs. 1,079,040/- relating to tax periods January, 2014 to December, 2014. The notice also intended to impose a penalty of 100% of the tax payable on account of committing tax fraud as defined under section 2(43) of the Act of 2012. In response to the notice issued the appellant made no response which led the learned assessing officer to finalize the assessment of tax for Rs. 1,079,040/- under section 24 read with section 60 of the Punjab Sales Tax on Services Act, 2012 along with penalty of Rs. 1,079,040/- under section 48(2) read with section 2(43) of the Act of 2012. 2. The appellant felt aggrieved and filed an appeal under section 63 of the Act of 2012 before this office after obtaining duplicate copy of assessment dated 02-10-2015 with following grounds: "Grounds of Appeal" GROUNDS OF APPEAL UNDER SECTION 63 OF THE PUNJAB SALES TAX ON SERVICES ACT, 2012 AGAINST THE ORDER-IN-ORIGINAL NO. PRA/MRA.70/2014 1. That the appeal is being filed in response to recovery notice after obtaining duplicate attested copies of order on 18.05.2017. 2. That the Order NO. PRA/MRA.70/2014 framed by the learned Deputy Commissioner PRA, is bad in law, contrary to the facts and circumstances of the case. 3. That the appellant was registered in April 2014 having PNTN 0801143-5. 4. That the appellant files sales tax returns and deposit the sales tax properly which was totally ignored by the adjudicating authority. 5. That in compliance to show cause notice the appellant submits written reply and statements, which was ignored by the adjudicating officer. 6. That no opportunity of being heard was provided after change of jurisdiction. 7. That the learned adjudicating officer has not examine the record and evidence as per…

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