HABIB QATAR INTERNATIONAL EXCHANGE PAK (PVT.) LTD., KARACHI versus COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI
Sections 3 (1) (D), 3 (5) (C), 2 (23), 2 (17), 4, 14, 16, 19 and First Schedule, Section No. 9 Federal Excise Rules, 2005, R40B Excise duties specified in section RO 656 (I) / 2007 dated July 29, 2007, were excluded from the first service July 1, 2006 to June 30, 2007 because of the federal excise duty on services rendered. Subject to the provisions of Taxpayers were not paid that during this period there was no federal excise duty and such services were not created in Pakistan because remittances or commissions were received in the US or Canada and there was no transaction in Pakistan and sub. The provisions of section (1) (d) of the Federal Excise Act were applicable at the time, as the duties set forth in the First Schedule were about the services provided in Pakistan. And then, through the Finance Act, 2008, section 3 (1) (d) of the Sales Tax Act, 1990 was optionally included, including outside services but provided in Pakistan. , There was no justification for imposing the Federal Excise Duty First Appellate Authority. The taxpayers' version was rejected because the law provided that the services provided by taxpayers were subject to federal excise duty, and that such persons were excluded from federal excise duty on similar services. Are paying. The appellate authority contradicted the taxpayer's argument that no such company was paying federal excise duty observation by the appellate authority / because no prior treatment application was justified.
