Law: Punjab Sales Tax on Services Act, 2012

Section: 14,48,49,52,66

Punjab Sales Tax on Services Act (XLII of 2012)- -Ss. 52, 14, 48 & 49-Recovery of tax not levied-Special procedure and tax withholding provisions-Offences and penalties-Default surcharge-Scope-Appellant assailed order passed by Commissioner (Appeals) whereby he, while adjudicating the matter in first appeal, had confirmed the tax demand under the heads 'carriage out charges', 'advertisement and printing expenses'-Validity-Commissioner (Appeals) had passed the order after detailed discussion in line with the relevant provisions of law and available documents-Appellant could not come up with any justification/supporting documents and merely reiterated its stance as stated mainly in the grounds of appeal-Appeal, being devoid of merits, was dismissed. JUDGMENT This appeal is preferred under section 66 of the Punjab Sales Tax on Services Act, 2012 by Messrs Prix Pharmaceutical (Pvt.) Ltd. against the learned Commissioner (Appeals) PR A Lahore's order dated 11.02.2019 whereby the order-in-original of Additional Commissioner Enforcement-III PRA Lahore dated 07-08-2018 at Rs. 2,547,908/- was modified by reducing the assessed amount to Rs.855,877/-, while deleting penalty under section 48, however confirming default surcharge under section 49 of the PSTS Act, 2012. 2. Brief facts leading to the instant case are that appellant being registered with Punjab Revenue Authority as withholding agents however failed to discharge its legal obligation of tax deduction on receiving taxable services falling under various serial numbers of Second Schedule to Punjab Sales Tax on Services Act, 2012. In consequence whereof a show-cause notice dated 24.04.2018 was issued to appellant by way of which Messrs Prix Pharmaceutical (Pvt.) Ltd. was charged with violation of sections 14 and 19 of the Punjab Sales Tax on Services Act, 2012 with the intent to avoid tax. The Appellant was caused upon to show-cause as to why amount of sales tax to tune of Rs.2,547,908/-, on the total value of taxable services at Rs. 16,472,542/-, received during financial years 2016 and 2017 under various taxable heads of second schedule of the Punjab Sales Tax on Services Act, 2012 may not be assessed under…

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