Law: Punjab Sales Tax on Services Act, 2012

Section: 3,4(2),10,14,14(2),14(3),18,35,48,49,52, 76,Clauses2,12and29 of Second Schedule

Law: Punjab Sales Tax on Services (Withholding) Rules, 2015

Section: 7

Law: Sales Tax Act, 1990

Section: 34

Law: Sales Tax Special Procedure Rules, 2007

Section: 2(3A)

ORDER: 1. This appeal has been preferred against the Assessment Order No. ENF-Unit-1/2/2017 dated 05.04.2017 (the "Impugned order"), passed by the learned Additional Commissioner, Enforcement I, PRA, Faisalabad (the "assessing officer") for the tax period 01.03.2015 to 31.05.2016. Through this impugned order, an amount of Rs. 3,287,988/- was assessed under section 52 of the Punjab Sales Tax on Services Act, 2012 (the "Act of 2012") for contravention of sections 3, 10, 14, 18 and 35 of the Act of 2012 read with the Punjab Sales Tax on Services (Withholding) Rules, 2015 along with the imposition of penalty (unspecified) under section 48 of the Act of 2012 and default surcharge under section 49 of the Act of 2012. The impugned order was passed in pursuance of the show-cause notice dated 17.02.2017 with an opportunity of hearing on 23.02.2016. The case was adjourned from time to time. On 22.03.2017, written reply was filed. Prior to this, a show-cause notice dated 03.11.2016 was issued with an opportunity of hearing on 11.11.2016. The case was adjourned from time to time. The written reply was filed by appellant on 13.01.2017 with reconciliation. 2. Being aggrieved of the impugned order, the instant appeal was filed on 15.05.2017 on the grounds stated below. Grounds of Appeal: 1. The adjudicating officer miserably failed to consider that the individual vehicle owners provided us transportation services on which Punjab Sales Tax is not liable as the said service is in exclusion in clause 48 of 2nd schedule of Punjab Sales Tax on Services Act 2012. So the order is liable to be vacated. 2. Even the Government of Punjab has decided to hold in abeyance the levy and collection of Punjab Sales Tax on services provided or rendered by persons engaged in the inter-city transportation of goods by informal non- corporate transporters of goods operating through "Truck Addas" declared as such by the Punjab Revenue Authority until further orders or until 30th June 2017 whichever is earlier as per PRA circular no. 2 of 2015 (Punjab Sales Tax) dated 1-9-2015 and dated 25-04-2017. (Copies enclosed as Annexure "A"). The list of individual vehicle owners along with their NTN/CNIC No.…

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