| Citation(s) |
|---|
| 2025 SLG 4895 2025 SLD 4895 |
Appellate Tribunal Inland Revenue, Lahore
Appeal No. 25/2025
Bench: Mr. Bakht Fakhar Bahzad, Chairperson. Ms. Kaukab Nazir, Accountant Member.
Present: Mr. Farhan Dawood, Advocate / A.R for the appellant. Mr. Ali Sherazi, Legal Officer, D.R for
Respondents. Date of Decision: 25.11.2025
Appeal No. 25/2025
Bench: Mr. Bakht Fakhar Bahzad, Chairperson. Ms. Kaukab Nazir, Accountant Member.
Present: Mr. Farhan Dawood, Advocate / A.R for the appellant. Mr. Ali Sherazi, Legal Officer, D.R for
Respondents. Date of Decision: 25.11.2025
. M/S LIFE CITY PHASE-II (HOUSING SCHEME) Appellant
VS
COMMISSIONER (APPEALS-11) PRA, LAHORE. ETC. Respondents
Law: Sales Tax Act, 1990
Section: 3
CONSOLIDATED JUDGE MENT
Bakht Fakhar Bahzad, Chairperson: - These two appeals, preferred under Section 66 of the Punjab Sales Tax on Services Act, 2012 (hereinafter referred to as "the Act"), are directed against separate but materially identical orders passed by the Commissioner (Appeals),
Punjab Revenue Authority, both dated in the year