Law: Islamabad Capital Territory (Tax on Services) Ordinance, 2001

Section: 3

Law: Sales Tax Rules, 2006

Section: 6

Law: Sales Tax Act, 1990

Section: 2(35),14

Scope of tax-Taxable activity-Compulsory Registration-Scope-Appellant assailed order passed by Commissioner Inland Revenue whereby it was compulsorily registered-Validity- Appellant had purchased land/immovable property in the name of the registered partnership firm for use as a commercial project and for subsequently selling the constructed units (shops and apartments) to various buyers-Construction being carried on by the appellant had to involve or intended to involve the provision of services to the person who had booked the unit-Person who had booked the unit had no interest in the said property therefore, it could not be said that he was being provided with any service-Appellate Tribunal observed that it would be illogical to state that the construction and development carried out by the appellant for a booked unit or only on the basis of an agreement to sell to be a taxable service-Appellants registration was cancelled. 2018 PTD 1487 fol. ORDER SHAHID MASOOD MANZAR, CHAIRMAN:---.--- The titled appeal has been Filed agitating its compulsory registration through the Order under reference No. C.No.BTB/Best/Comp.ST/Samama/27 dated 07.02.2019 passed by learned Commissioner Inland Revenue, BTB Zone, Islamabad. Messrs Samama Star Construction, herein after referred to as the Appellant, is a partnership firm registered under Section 58(1) of the Partnership Act, 1932 vide certificate of Registration No. RF/ICT/200056 of 2015. The Appellant purchased land/immovable property in the name of the registered partnership firm for use as a commercial project and subsequently selling the constructed units (shops and apartments) to various buyers. The Department, alleged that its activities come under the purview of taxable activities as defined under Section 2(35) of the Sales Tax Act, 1990 (the Act) and in terms of the provision of taxable services under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001. The Appellant upon being served upon a show-cause notice, was subsequently compulsorily registered vide order C.No.BTB/Best / Comp.ST Reg/Samama/27 dated February 02, 2019 under Section 14 of the Act read with Rule 6 of the Sales Tax Rules, 2006 and the…

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