PAKISTAN TELEVISION CORPORATION LTD. (P.T.V.C.L.), ISLAMABAD versus COLLECTOR (ADJUDICATION), COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
Sections 3, 2 (20), 3B, 4 (3) and the first Schedule to the Central Excise Rules, 1944, R10 (1), 96ZZ and 210 (2) Sales Tax Act (VII of 1990), Section 3 , 6, 14, 23, 26, 33 (2CC), 33 (3) and 36 (2) of the Pakistan Telecommunications (Reorganization) Act (XVII of 1996), Preamble Section R456 (I) / 1996 Dated 13 6 1996 Section RO 333 (I) / 2002 Directive 15 6 2002 Section RO 617 (I) / 2000 Directive 9 2000 PTC Heading No. 9812 9000 Transponder (Channel Access Service) in the first schedule of duties to be imposed ) Will be levied, the main taxpayer of this tax, the Pakistan Television Corporation Limited, received the services received in praise of the reputable services. Come on in and the taxpayer was only leased to use the satellite, the lease was managed, the money paid to the service providers was rented only for taxpayer use. Any services offered by transporters and service providers should not be taken as compensation for payment of air and charges / fare in connection with service providers to service providers to Pakistan Television Corporation Limited. Services will not begin with. And the aforementioned services could neither begin nor end with Pakistan or its tariff area, but both are starting and ending Pakistan beyond the area of air space, thirty-six thousand kilometers. Those who are eligible to receive legal services were the same service providers in Pakistan as other service providers do and were responsible for paying central excise duty on the services / services received, including the definition of complimentary services tomorrow.
