Sections 3, 3C (B), 4 (3) First Schedule, Item 14 14 (currently 8193 4000) [such as the Finance Act (XII of 1991), S2 (5) and the Finance Act (VII of 1992) in 1992. As amended, section 4 (8)] exciseable service excise duty, receiving services and collecting services was subject to duty at a rate not dependent on charges, so the government was required to charge the cost of goods or service. There was no compensation from which to pay. Under the Act only the duty rate was to be fixed, which was to be collected in relation to such services.
Related judgments — Lahore High Court Lahore, 2003
