Law: Sindh Sales Tax on Services Act, 2011

Section: 3,9,30

Sindh Sales Tax on Services Act (XII of 2011)- - Ss. 3. 9 & 30- Taxable service- Person liable to pay tax Return- Failure to furnish return- Scope- Department during scrutiny of withholding statements of different companies found that they had received taxable service from the appellant for which appellant had collected service tax but the same was not deposited with the department, therefore, Assistant Commissioner ordered its recovery- Validity- Appellant had charged service tax on invoices and the recipients of service after deducting 20% tax had forwarded the remaining tax to the appellant and the appellant was liable to deposit the same with the department- Appellant although had claimed that it had deposited tax with the revenue authority of another Province, but it could not be treated as valid deposit of tax- Appellant had provided services in Sindh and it was liable to deposit the same with the Sindh Revenue Board- Appeal was dismissed. JUDGMENT: JUSTICE (RETD.) NADEEM AZHAR SIDDIQI, CHAIRMAN:---.--- This appeal has been filed by the appellant challenging the Order-in-Appeal No.51/2018 dated 31.03.2018 passed by the Commissioner (Appeals) in Appeal No. 289/2016 against Order-in- Original No. 788/2016 dated 20.09.2016 passed by the Assistant Commissioner (Ms. Nida Noor) SRB, Karachi. 01. The facts of the case as mentioned in the Order-in-Original arc that the appellant was registered with SRB for providing or rendering services in respect of Technical, Scientific and Engineering Consultant falling under tariff heading 9815.5000 of the Second Schedule to the Sindh Sales Tax on Services Act, 2011 (hereinafter referred to as the Act) and is chargeable to Sindh Sales Tax. 02. It has been alleged in the order-in-original that scrutiny of withholding statement filed by Unilever Pakistan Foods Limited, Engro Fertilizers Limited and Engro Powergen Qadirpur Limited reveals that they have received the taxable services from the appellant valuing to Rs.3,468,530/- involving sales tax of Rs.552,992/- for the tax periods January, 2014 to September, 2014 a-07-2015 respectively, which were collected/charged by the appellant. While, the appellant failed to pay Sindh…

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