Sindh Sales Tax on Services Act, 2011

Chapter-I

PRELIMINARY

From: 2023-09-01 - To: 0000-00-00 7. Provision of services over a period of time: (1) Where a service is provided over a period of time and payment for the same is made on a periodic basis, the service shall be treated as comprising two or more separate and distinct services each corresponding to the part of the service to which each separate part of the consideration relates. Illustrations The following examples illustrate the application of sub-section (1). These examples are not comprehensive and are meant for illustrative purposes only: a) Where goods are leased for a two year period and payment is made on a semi-annual basis, the lease of goods for each six month period constitutes a separate service. b) Where a bank provides a customer with a credit card and charges a quarterly fee for providing the credit card,…