Law: Sindh Sales Tax on Services Act, 2011

Section: 24,24B,43

SINDH SALES TAX ON SERVICES ACT, 2011 Sections: 24, 24B & 43 - Registration - Show Cause Notice No. 6 - Compulsory registration - Imposition of penalty by passing order-in- original by the officer SRB - Appeal allowed by Commissioner (Appeals) - Order passed by Assistant Commissioner for compulsory registration set aside - Challenge to - FACTS This appeal has been filed by the appellant challenging the Order-in- Appeal No.32/2013 dated 20.05.2019 passed by the Commissioner (Appeals-II) in Appeal No. 32/2013 filed by the respondent against the order in original No. 08/2013 dated 04.09.2013 passed by the Assistant Commissioner (Mr. Nasir Bachani), SRB, Hyderabad, Region. The facts as stated in the order-in-original are that the respondent is engaged in providing or rendering taxable services of Construction, Tariff Heading 9824.0000, Property Developers, Tariff Heading 9807.0000 and Contractor of Buildings, Tariff Heading 9814.0000 of the Second schedule of the Sindh Sales Tax on Services Act, 2011 (herein after referred to as the Act) and the person providing or rendering the said services are required to be registered with SRB under section 24 of the Act. It was alleged in the order-in-original that the respondent was directed vide letters dated 05.03.2012, 03.05.2012, 06.06.2012, 18.06.2012, 14.04.2013 and 09.07.2013 to get itself registered with SRB, but it had failed to do so. It was also alleged that the appellant vide letters dated 10.03.2012, 10.05.2012, 14.06.2012, 25.06.2012, 23.04.2013, and 16.07.2013 provided opportunity of hearing to the respondent to explain why it should not be compulsory registered under section 24B of the Act. It was further alleged in the order in original that the respondent through M/s Bhittai Tax Consultants vide letter dated 25.06.2012 submitted that according to SRE Exemption Notification dated 08.03.2(fl2 the construction service as mentioned at Sr. NO.9 of the Notification has been declared as exempted service. The respondent also referred to Notification dated 26.08.2012 for claiming exemption. In reply the appellant informed the respondent that it is involved in the property construction activities of Sambara…

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