Law: Sindh Sales Tax on Services Act, 2011

Section: 24B,43

Law: Companies Ordinance, 1984

Section: 42

(a) Sindh Sales Tax on Services Act (XII of 2011)- Ss. 24B & 43- Compulsory registration- Imposition of penalty- Failure to justify imposition of maximum penalty- Effect- Appellant, being a non-banking finance company, was compulsorily registered under S.24B of the Sindh Sales Tax on Services Act, 2011- Validity- Tariff heading No. 9813.8100 was a sub-heading under Tariff Heading No. 98.13 for taxing the services provided by the institutions mentioned therein and non-banking financial institution was one of the listed institutions- Appellant was rendering taxable services in the Province and since it had failed to get itself voluntarily registered, therefore, it was compulsorily registered under S.24B of the Sindh Sales Tax on Services Act, 2011- Assessing Officer, while imposing penalty, had not discussed as to why the maximum penalty was imposed instead of minimum penalty- Appellate Tribunal observed that where two types of penalties were provided, the Assessing Officer was duty bound to justify the imposition of maximum penalty- Appellate Tribunal partly allowed the appeal and reduced the penalty. Messrs Zarai Taraqiati Bank Limited v. The Commissioner, SRB, Appeal No. AT-51 of 2014; Citi Bank's case 2014 PTD 284 and Habib Safe Deposit Vault v. Province of Sindh 2016 SCMR 484 rel. (b) Sindh Sales Tax on Services Act (XII of 2011)- Ss.24 & 24B- Registration- Compulsory registration- Scope- Section 24 of the Sindh Sales Tax on Services Act, 2011 provides that registration shall be required for all persons who are residents and provide services, listed in the Second Schedule, from their registered office or place of business in the province- Section 24B, Sindh Sales Tax on Services Act, 2011 provides that if a person is required to be registered under the Act and that person has not applied for registration, the officer of the Provincial Revenue Board shall, after such enquiry as may deem Jit and after notice, register the person through an order to be issued in writing and such person shall be deemed to have been registered from the date he became liable to registration. JUDGMENT: JUSTICE (RETD.) NADEEM AZHAR SIDDIQI, CHAIRMAN:---.--- This appeal has…

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