| Case ID |
0ffc9baa-7211-46f6-8f54-668168f6be1d |
| Body |
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| Case Number |
STA No. 411/2012 & STA No. 420/2012 |
| Decision Date |
Jan 11, 2017 |
| Hearing Date |
Dec 20, 2016 |
| Decision |
The appeals were disposed of as follows. The registered person's appeal was dismissed due to non-appearance. The department's appeal was upheld in part, with the CIR(A) being justified in vacating the time-barred demand. The case was remanded regarding the verification of claims and the admissibility of input tax adjustments. The decision emphasized adherence to the legal provisions under the Sales Tax Act, 1990. |
| Summary |
In the case of M/S. SERVICE SALES CORPORATION (PVT) LTD. versus THE CIR, LTU, LAHORE, the Appellate Tribunal Inland Revenue in Lahore addressed cross appeals regarding a sales tax audit conducted between July 2004 and June 2007. The audit revealed significant discrepancies leading to a demand for sales tax recovery amounting to over Rs. 13 million. The tribunal noted the absence of the appellant during the hearing, resulting in an ex-parte decision against them. The department's appeal was partially upheld, particularly regarding time-barred demands, while certain directives from the CIR(A) were remanded for further verification. The case highlights the importance of compliance with the Sales Tax Act, 1990, and the necessity for registered entities to maintain accurate tax records to avoid penalties and surcharges. |
| Court |
Appellate Tribunal Inland Revenue, Lahore
|
| Entities Involved |
THE CIR, LTU, LAHORE,
M/S. SERVICE SALES CORPORATION (PVT) LTD.
|
| Judges |
QAMAR UL HAQ BHATTI,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
Ms. Ghazala Hameer Razi
|
| Petitioners |
M/S. SERVICE SALES CORPORATION (PVT) LTD.
|
| Respondents |
THE CIR, LTU, LAHORE
|
| Citations |
2017 SLD 181
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
11(2),
36(1),
33,
34
|