Law: Sindh Sales Tax on Services Act, 2011

Section: 2(94),23,43,44,47(1A),57(1),75,76

SINDH SALES TAX ON SERVICES ACT, 2011 (XII OF 2011)---Sections: 2(94), 23, 43, 44, 47(1A), 57(1), 75, & 76 - Sindh Sales Tax Special Procedure (Withholding) Rules, 2014, Rule: 60 - Civil Procedure Code, 1908 - Service of orders and decisions - Assessment of tax - Offences and penalties - Default surcharge - Recovery of tax not levied or short levied - Correction of clerical errors - Appellant registered under the Service category of “Event Videographers” & “Event Photographers”, which are subject to levy of Sindh Sales Tax at the applicable rate of 13% - Appellant statedly, withheld - The service recipient declared and paid SST less than the amount payable - Show cause notice issued and proceedings culminated to the passing of order in original by the Assessing officer determining SST u/s 23, along with default surcharge u/s 44 and penalty u/s 44 of the Act - CIR(A), held that appellant has short paid the SST into Sindh Government’s Treasury - Challenge to - FACTS The appellant was registered with Sindh Revenue Board (SRB) under the service category of “Event Management Service including services by Event Photographers, Event Videographers” which are subject to levy of Sindh Sales Tax (SST) at the applicable rate of 13%. It has been observed that SST amount of Rs.3,205,339 was withheld and paid by the service recipients with SRB as per the statutory provisions of the Sindh Sales Tax Special Procedure (Withholding) Rules, 2014. The service recipient has only declared and paid net SST out of due SST as charged and collected by the service provider. Hence, SST remained outstanding against the appellant. It was further alleged that the act of non-compliance and non-payment of due SST tantamount “tax fraud” in terms of section 2(94) of the Act and is punishable under section 43 of the Act. The appellant was served with Show-Cause Notice and was also called upon to explain as to why penalties should not be imposed. The Assessing Officer (AO) passed OIO determining SST under section 23 of the Act along with default surcharge under section 44 and also imposed penalties under section 43. The appellant challenged the said OIO by way of filing appeal under section…

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