C.M. PAK. LTD. versus ADDITIONAL COMMISSIONER, INLAND REVENUE, ISLAMABAD
Section 3 (1) (d) [As substituted by the Finance Act, (I2008)], the process of imposing excise duty on the service started from outside but has been provided or provided in Pakistan [ (1) (d) was amended before the Federal Excise Act, 2005 by the Finance Act, 2008] For excise duty collection and collection purposes, what was required to be monitored was provided in Pakistan. Words made or used were words that are used or provided in Section 3 (1) (d) of the Federal Code. The Excise Act, 2005 (prior to the amendment introduced by the Finance Act, 2008) would be sufficient to justify the payment of excise service and the recovery of excise duty but provided or provided in Pakistan.
