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FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE versus HAJI MUHAMMAD SADIQ

Section 2 (20), 3, 3C (1) (B), 4 (3), 7 (1) and the first Schedule Part II, Item 14 14 [as amended by Section 5 of the Finance Act (XII of 1991)] And then with the Constitution number 9813 0000 the Finance Act (XII of 1994) was changed] by excluding excise duty or item 14 on services rendered to the customers of the Constitution of Pakistan (1973), Arts, 144, 163 and the Fourth Schedule Levy. Part II of the First Schedule to the Central Excise Act, 1944, by the entities designated 14, the Legislature was authorized to introduce excise duty on excise services by inserting item 14 14 in the first schedule of the Central Excise Act 1944. The first schedule was incorporated into the Central Excise Act, 1944, in order for any individual to receive duty on services in connection with the progress, so as to meet the requirement of section 3, to make such an item constitutional, as such, This cannot be testified at Touchstone of Section 3 of the Central Excise. In the event of a contradictory act, the Constitution of 1944, between such item and section 3 of the Central Excise Act, 1944, both such item and its legal nexus between section 3 of the Act, both columns The second most frequently used constitution is to be part of the word services. This type of item covers all services provided to its customers, which are designated entities, or the measures to calculate the duty provided in column II of such item were neither vague nor vague. The ambiguous excise duty will be calculated at the specified rate in the column on loan / advance. III of such items will have a recurring cause of action for the purpose of making monthly payments on advance / loan amounts. registration advocate from Kot Addu lawyer