Law: Sindh Sales Tax on Services Act, 2011

Section: 2(46),23,23(1)(A),43,44,52,2nd Schedule

Sindh Sales Tax on Services Act (XIV of 2011)--- ----Ss.2(46), 23, 43, 44, 52 & Second Schedule, Tariff Heading 98.02---Payment of tax, responsibility of---Advertisement services---Sindh Revenue Board was aggrieved of order passed by appellate authority regarding collection of services sales tax---Validity--Assessing Officer in order-in-original did not determine specific Tariff Heading in Second Schedule to Sindh Sales Tax on Services Act, 2011 under which services in question fell---Determination of Specific Tariff Heading was essential for levying tax---Mere mentioning of main Tariff Heading 98.02 in order-in-original was not sufficient and was against listing of specific taxable services---Shifting of responsibility of depositing Sindh Sales Tax on Services Act, 2011 on provider of taxable service of advertisement in Sindh without backing of any law and rules was an illegality on part of forums below---Responsibility of payment of tax fixed by withholding rules upon recipients of advertising services in Province of Sindh could not be shifted upon service provider of advertisement services at whims of assessing officer---High Court, in exercise of appellate jurisdiction, set aside order-in-appeal as same was neither proper nor in accordance with law and withholding rules and was not sustainable under law---Case was remanded to appellate authority for decision afresh. Citibank NA v. Commissioner Inland Revenue and another 2014 PTD 284 ref. THIS ORDER PASSED BY: JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN.---- This appeal has been filed by the appellant challenging the Order-in-Appeal No. 117/2018 dated 06.07.2018 passed by the Commissioner (Appeals-II) in Appeal No. 246/2016 filed against the Order-in-Original No. 682/2016 dated 13.07.2016 passed by the Assistant Commissioner (Muhammad Yousuf Bukhari), SRB, Karachi. 1. In short, the facts of the case as stated in the order-in-original are that the respondent being a registered person provides and renders taxable services of advertisement on their invoices, premises, buses etc. falling under Tariff Heading 98.02 of the Second Schedule of the Sindh Sales Tax on Services Act, 2011 (herein after referred to as…

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