Law: Sindh Sales Tax on Services Act, 2011

Section: 3(35),2(49),3,3(3),3(4),8,9,17,23,23(2), 30,43,44,First,Second Schedule

Law: Income Tax Ordinance, 2001

Section: 53,100C

Law: Constitution of Pakistan, 1973

Section: 139(3),173(2),174

Law: Sindh Sales Tax on Services Rule, 2011

Section: 13,14

(a) Sindh Sales Tax on Services Act (XII of 2011)----First & Second Schedule, Tariff Heading 9809.0000-General Heading-- Object, purpose and scope-- Tariff Heading 9809.0000 is a general Heading to cover contractual execution of work or furnishing supplies not falling in any other tariff heading--Benefit under tariff Heading 9809.0000 can only be taken if service provided or rendered is not listed in First or Second Schedule to Sindh Sales Tax on Services Act, 2011 and provided under contractual execution of work or furnishing supplies-- Tariff Heading 9809.0000 has two components, i.e., providing or rendering execution of work or furnishing supplies-- To attract Tariff Heading 9809.0000 it is necessary that both components are available in contract or agreement. (b) Sindh Sales Tax on Services Act (XII of 2011)----Ss. 2(49), 23, 43, 44 & Second Schedule, Tariff Headings 9809.0 & 9824.0000-- Tax exemption--Service category, determination of--Taxpayers were aggrieved of penalties imposed in order-in-original for providing construction services beyond registered Tariff Heading which order was set aside by Commissioner (Appeals)-- Plea raised by authorities was that Commissioner (Appeals) changed Tariff Headings erroneously-- Validity-- Services of construction (9824.0000) and contractor of buildings (9814.2000) were specifically listed in First and Second Schedule of Sindh Sales Tax on Services Act, 2011--Tariff Heading 9809.0000 was not available and Commissioner (Appeals) rightly changed Tariff Heading 9809.0000 to 9824.0000-- Mere voluntary registration in a particular Tariff Heading was not enough to tax service which was actually not provided--Taxpayer after getting registration under a particular heading could provide or render some other service and was required to be assessed on basis of services actually provided and rendered and not on basis of service for which it was registered--Tax was levied on services and before charging/taxing determination of proper nature of service and Tariff Heading was necessary and Tariff Heading 9824.0000 was rightly invoked by Commissioner (Appeals)--Appellate Tribunal Inland Revenue set aside both order-in-original and…

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