Law: Sindh Sales Tax on Services Act, 2011

Section: 2(72A),2(98B),3,23,43

(a) Sindh Sales Tax on Services Act (XII of 2011)- -S.3-Taxable service-Scope-Assessing officer issued show-cause notice and made assessment under tariff heading 9836.0000 on the basis of credit entries available in the bank account statement of respondent-Validity-Nothing was available with the assessing officer to connect the entries in the Bank account statement with the providing or rendering of service under Tariff Heading 9836.0000-Documents produced before Commissioner (Appeals) and Appellate Tribunal showed that the respondent was not engaged in providing or rendering services of inter-city transportation or carriage of goods by road or through pipeline or conduit-Assessing officer was required to establish that the transaction fell within the parameters of taxable service in furtherance of any taxable/economic activity, failing which the sales tax imposed on the basis of some assumption or presumption was not warranted in law-Order passed by Commissioner (Appeals) was upheld-Appeal was dismissed. Caretex v. Collector Sales Tax and Federal Excise 2013 PTD 1536 and Al-Hilal Motors v. Collector Sales Tax 2004 PTD 868 rel. (b) Sindh Sales Tax on Services Act (XII of 2011)- -S.23-Assessment of tax-Scope-Show-cause notice is a basic document and it sets the assessment proceedings in motion and is necessary to confront the taxpayer with the grounds on the basis of which show cause notice is issued so that the taxpayer may prepare his defence accordingly-Taxpayer cannot be taken by surprise and condemned unheard-Deviation from Tariff Heading confronted in the show cause notice is violative of law. The Collector Central Excise and Land Customs and others v. Rahim Din 1987 SCMR 1840 rel. JUDGMENT JUSTICE (RETD.) NADEEM AZHAR SIDDIDI, CHAIRMAN:---.--- This appeal has been filed by the appellant/department challenging the Order-in-Appeal No. 192/2018 dated 04.10.2018 passed by the Commissioner (Appeals) in Appeal No. 281/2018 filed by the respondent against the Order-in-Original No. 641/2018 dated 21.06.2018 passed by the Aunt Commissioner (Mr. Muhammad Yousuf Bukhari), SRB, Karachi. 1. In short, the facts of the case as stated in Order-in-Original are that the…

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