Law: Khyber Pakhtunkhwa Finance Act, 2013

Section: 2(13),19,26,27,30,34,40,46,49,52,64,65,6 8,70,73

KHYBER PAKHTUNKHWA FINANCE ACT, 2013 Sections: 2(13), 19, 26, 27, 30. 34, 40, 46, 49, 52, 64, 65, 68, 70 73 Recovery of tax not levied or short levied - Taxable service - Scope of tax and allied matters - Person liable to pay tax - Special procedure and tax holding provisions - Time, manner and mode of payment - Assessment of tax - Retention and production of records and documents - Return - Offences and penalties - Default surcharge - Respondent providing services in respect of mining of minerals, oil. and gas - The said services have been declared to be chargeable to sales tax at the rate of 15% - Discrepancies found in the sales tax returns - Sales tax claimed as withheld, adjusted twice, undeclared sales tax invoices, short payment of tax and inadmissible adjustment, claim of inadmissible adjustment, claim of inadmissible credit notes, Adjustment against output tax liability, claim of tax credit on account of tax withheld by service recipient, non-declaration and non payment of tax, Show Cause Notice for providing information and documents passing of order by the Additional Collector for the payment of tax, penalty and default surcharge - First appeal partially accepted by the Collector (Appeals) - Challenge to - Departmental appeal before Tribunal - FACTS The Messieurs Schlumberger Seaco Incorporated is basically a taxpayer, who was appellant in the court of learned Collector (Appeals) and now is respondent in this Tribunal, therefore to avoid any inconvenience he is to be termed as Messieurs Schlumberger Seaco Incorporated and in short M/s SSI or Schlumberger. It is adjudication upon the above mentioned ˜second appeal filed against the order and passed by the learned Collector (Appeals) in C(A)-71/2020 wherein the first appeal has been partially accepted. In the first appeal the Assessment Order No. 13-20 /20I9-20, dated 21.05.2020, passed by the Additional Collector, Khyber Pakhtunkhwa Revenue Authority (KPRA/Authority) against M/s SSI, was impugned; the Assessment Order directed for recovery of Rs. 12,925,722 along with penalty and default surcharge. M/s SSI is a registered person providing services falling under the classification code 9873.0000 having…

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