Law: Sindh Sales Tax on Services Act, 2011

Section: 2(79),2(95),8,10,23(2),30(1)(3),30(7),43 ,44

Law: Sindh Sales Tax on Services Rule, 2011

Section: R.30(2)(4)

(a) Sindh Sales Tax on Services Act (XII of 2011)--- ----S. 23(2)---Right of hearing---Scope---Right of hearing, in tax matters, was to be provided to the taxpayer by the Assessing Officer as a matter of right as provided under S.23(2) of Sindh Sales Tax On Services Act, 2011. (b) Sindh Sales Tax on Services Act (XII of 2011)--- ----Ss. 23 & 30(7)---Failure to pay tax due on taxable services---Where after an audit, inquiry etc, Assessing Officer, was of the opinion that registered person had not paid tax due on taxable services provided by him, or had made short payment of tax, the Officer would make an assessment of sales tax actually payable---Assessing Officer, after inquiries made from the registered person through correspondence and examination of the quarterly returns had formed an opinion that the agency service provided by the registered person (Bank) to insurance companies, were also covered under the Heading 9813.4990 since 1-11-2011 and under Heading 9813.8100 prior to the said date---Held, by all standards and requirements of S.23 of Sindh Sales Tax On Services Act, 2011 notice dated 21-5-2012, to the registered person was a valid show-cause notice by which the unpaid/less paid sales tax amount was confronted, which as a logical consequence required the assessment order to be passed latest by 20-9-2011 (after 120 days from 21-5-2012, the date of first show-cause notice or any extended period) failing which it became time-barred. (c) Sindh Sales Tax on Services Act (XII of 2011)--- ----Ss. 2(95), 23 & 30(1)(3)---Filing of monthly returns---Legal issue taken by the appellant/taxpayer was that since the order-in-original comprised of a period of 3 years, it was not tenable and was void---Monthly returns were to be filed on monthly basis under S.30(1) of Sindh Sales Tax on Services Act, 2011; whereas there was also provision to file annual return under S.30(3) of the Act---No restriction or limitation lay in respect of the period which could be assessed under S.23 of the Act---No provision existed in the Act for the assessment period, which could be different from tax period as defined in S.2(95) of the Sindh Sales Tax on Services Act, 2011---Assessment…

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