Law: Punjab Sales Tax on Services Act, 2012

Section: 25,27,29,29(2),41(1),60,60(1),63,66

Law: Punjab Sales Tax on Services (Registration and De-registration) Rules 2012

Section: 5,13

Punjab Sales Tax on Services Act (XLII of 2012)- -Ss.27, 29, 60 63-Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012, R.13-Compulsory registration - De-registration- wrong compulsory registration “ Remedy “ Appeal --Maintainability-Scope-Appellant was compulsorily registered under S.27 of Punjab Sales Tax on Services Act, 2012-Appeal filed by appellant before Commissioner (Appeals) was dismissed on the ground that the order was not appealable-Validity-impugned order did not deal with any question relating to the tax assessment and did not impose any type of financial penalty upon the appellant-Section 60 of Punjab Sales Tax on Services Act, 2012, provided the hierarchy of the officers of The Authority having different pecuniary jurisdictions to decide the hatters involving determination of tax liability, assessment of the tax, charging of default surcharge, imposition of penalty and recovery of amount erroneously refunded or any other contravention or violation including tax fraud-Words ˜any other contravention or violation had to be read and understood in the same sequence as it also related to the matters involving the determination of tax assessment or any other financial liability or claim of the taxpayer- Grievance of appellant could easily be redressed under S.29(2) of Punjab Sales Tax on Services Act, 2012, and R. 13 of Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012- Authority was bound to de-register the appellant if he satisfied the Authority by producing the evidence that he did not qualify to be treated as taxable service provider-Order for compulsory registration of appellant was well-reasoned as the appellant himself had pleaded that he was constructing a commercial building-Appeal was dismissed. Assistant Commissioner, SRB, Karachi v. Messrs Mohsin Mehmood (Manzoor Ahmad) Appeal No. AT-113/2018 distinguished. Messrs Expo Lahore (Pvt.) Ltd. v. Commissioner (Appeals) PRA, Lahore Order No.34 of 2016 dated 31-5-2016 rel. ORDER: This appeal under section 66 of PSTSA, 2012 (hereinafter called The Act) was filed against order dated 27.03.2019 passed by respondent No. 01 (Commissioner Appeals) PRA,…

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