Law: Sales Tax Act, 1990

Section: 11(2),25,33,34,ChapterVII

Law: Federal Excise Act, 2005

Section: 3(1)(d),3(5)(c)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- The above titled appeal has been filed by the Registered Person against Sales Tax Order-in-Appeal No. ST-734/2015 dated 21.02.2015 recorded by the learned Commissioner Inland Revenue (Appeals-II), Islamabad for tax period under consideration. The Registered Person contested the appeal on the following grounds:- 2. That the impugned show cause notice and subsequent order are illegal being based upon an illegal audit. 3. That the learned Deputy Commissioner was not justified to impose FED in Sales Tax Order. 4. That the learned Deputy Commissioner was not justified to impose FED on the services which are rendered outside Pakistan. 5. That the complete record in produced before learned Deputy Commissioner. So the learned Officer was not justified to impose penalty for non production. 6. That the learned Officer was not justified to impose penalty for late filing of returns. 7. That the learned Officer was not justified to impose tax on fixed on sale of fixed assets. 8. That without prejudice of the other submissions, on show cause notice there is no mens rea attributed to the respondent, hence no punitive provision of the Sales Tax Act, 1990 is attracted to the appellant cause provision of the Sales Tax Act, 1990 is attracted to the appellant cause. 9. That the additional tax and surcharge under section 34 of the Sales Tax Act, 1990 are not in intractable liability of a taxpayer in as much it all depend upon the attitude of the taxpayers in suffering the default which if not deliberate, intentional, or contumacious would qualify for being visited the same. In this regard reliance is placed on PLD 1991 SC 963. 10. That without prejudice a case of legitimate error could not be equated with a willful evasion specially when there is no motive for evasion involved, thus under the circumstances of the case, the appellant company is not liable to any penal provision of Chapter VII of the Sales Tax Act, 1990. 11. That no sales tax was evaded by the appellant and the imposition of penalty u/s 33 default surcharge u/s 34 of the Act is illegal. 02. Brief facts as mentioned in the impugned order that during…

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