| Citation(s) |
|---|
| 2025 SLG 3402 2025 SLD 3402 |
FEA No.19/IB/2022 MA(AG) FEA No.75/IB/2025 (Tax Period, June 2016 to May 2017) FEA No.20/IB/2022 MA(AG) FEA No.76/IB/2025 (Tax Period, June 2017 to May 2018) FEA No.21/IB/2022 MA(AG) FEA No.77/IB/2025 (Tax Period, June 2018 to May 2019) FEA No.22/IB/2022 MA(AG) FEA No.78/IB/2025 (Tax Period, June 2019 to May 2020)
PRESENT; M. M. AKRAM (JUDICIAL MEMBER): (MUHAMMAD NAEEM ASHRAF) MEMBER
Appellant By: Syed Shabbar Zaidi, FCA
Respondent By: Mr. Atif Rahim Barki, LA Mr. Imran Shah, FCMA/DR Date of Hearing: 19.06.2025 Date of Order: 18.08.2025
M/s Oracle Systems Pakistan (Pvt) Ltd., 4th Floor, 555-C, U-Fone Tower, Jinnah Avenue, Blue Area, Islamabad. Appellant
VS
Commissioner Inland LTO, Islamabad. Revenue, Respondent
Law: Federal Excise Act, 2005
Section: 19, 14, 8, 2(12A), 2(8), 3(5)(c)
Following two issues have been addressed:
i. Whether, in view of the amendment introduced through the Finance Act, 2016, in Table II of the First Schedule to the Federal Excise Act, 2005, franchise services stand exempt from the levy of federal excise duty?
ii. Whether, in the aftermath of the 18th Amendment to the Constitution of the Islamic Republic of Pakistan, the imposition of federal excise duty on services continues to be a valid exercise of legislative competence by the Federation, when the right to levy tax on services has been devolved to the Provinces?
SUMMARY;