WARID TELECOM (PVT.) LTD. versus FEDERATION OF PAKISTAN
Sections 2 (21A), 3 (1) (D) and 7 Federal Excise Rules, 2005, R43 Notification Section R550 (I) / 2006 Dated 5 June 2006 Constitution of Pakistan, Article 199 Constitutional Petitioner, who is a Telecommunication The operators were licensed by the Federal Board of Revenue (FBR), under which it sought to recover excise duty on interconnect charges over cross-network calls, which are section 2 (21a) and federal. Under section 7 of the Excise Act 2005, read with R / 43 of the Federal Excise Rules, 2005 in the case of telecommunications services. Federal excise duty (\ FED \) was required to be collected as if it was a sales tax, so initially the entire amount of such federal excise duty was received from the call incubator network at a rate of 19%. Was gone The entire amount received for the whole \ cross network call for \ ie, in the current case \ call charges \ and \ interconnected charges \ the Federal Board of Revenue sought to impose federal excise duty on the second part of the call, The co-ordinate charges, was the calling party's telecom operator as well as the recipient party's telecom operator, which was grossly unreasonable and unreasonable when charges of mutual contact were already deducted on federal excise duty. And telecommunication service users from the calling party's telecom operator, in the name of services, then the recipient's party operator. These additional demand to receive contact RFE de charges, and under the same classification and mark of telecommunication services. It was completely unfounded and had double duty on double taxation, so getting the FED against the other party part of the calling party operator
