Law: Punjab Sales Tax on Services Act, 2012

Section: 66,67

(a) Punjab Sales Tax on Services Act (XLII of 2012)- Ss.66, 67 60- Appeal to the Appellate Tribunal- Powers of adjudication- Scope- Appellant assailed order passed by Commissioner on the ground that the Appellate Tribunal had remanded the case to the Additional Commissioner therefore, Commissioner had no authority to pass the impugned order- Validity- Appellate Tribunal, while remanding the case, had made specific directions that the matter would be heard by the first forum i.e. the assessing officer (Additional Commissioner)- Appellate Tribunal had further directed that the observations made by the Tribunal would be taken into consideration and a speaking order would be passed but none of the directions were complied with- Commissioner had circumvented the jurisdiction of the assessing officer and issued fresh show cause notice without having any need for the same- Reference to S.60(2) of Punjab Sales Tax on Services Act, 2012 was of no avail as the case was one of non-compliance of specific direction made by the Appellate Tribunal- Appellate Tribunal set aside the order passed by Commissioner and remanded the case to the Additional Commissioner for decision afresh. 1990 PTD 948; PLD 2005 SC 605; PLD 2016 SC 808 = 2016 PTD 2269; 2013 PTD (Trib.) 2130 and 2017 SCMR 197 = 2017 PTD 1540 ref. (b) Administration of justice- - Action by Authority must be taken in the manner as provided or directed by the law. ORDER: This appeal under section 66 of the Punjab Sales tax on Services Act, 2012 read with Punjab Sales tax on services (Adjudication and appeals) Rules, 2012 was filed against the Order No. 16/2019 dated 16.07.2019, passed by the Commissioner, PRA, Faisalabad. 2. The genesis of the controversy in hand is that on 21.12.2017 Additional Commissioner Enforcement-I (Assessing officer) PRA, Faisalabad issued show-cause notice to the appellant alleging therein that the appellant received taxable services for the period from 01.03.2015 to 31.05.2016 but failed to deposit the amount of sales tax as required by the PSTSA on services (withholding) Rules, 2015, in the following tune. Sr. No. Nature of taxable services received Amount paid Entry number of 2nd schedule…

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