| Case ID |
dfd47621-01f1-48af-a22c-607dafefd684 |
| Body |
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| Case Number |
|
| Decision Date |
Sep 26, 2017 |
| Hearing Date |
Sep 26, 2017 |
| Decision |
The appeal filed by the appellant against the order of the Additional Commissioner of Punjab Revenue Authority was dismissed. The court held that the appellant, despite being unregistered, was liable for tax under the Punjab Sales Tax on Services Act, 2012. The court confirmed the assessment of tax amounting to Rs. 5,849,296 and discussed various grounds raised by the appellant, including the responsibilities of withholding agents and the obligations of service providers. The court emphasized that both registered and unregistered persons providing taxable services are liable to pay tax, and the provisions of the law clearly establish the obligations of service providers regarding tax payments. The decision concluded that the assessment order did not require interference. |
| Summary |
This case revolves around the tax obligations of an unregistered service provider under the Punjab Sales Tax on Services Act, 2012. The appellant, M/s Amir Brothers, was assessed a tax liability of Rs. 5,849,296 for failing to register and remit sales tax for the taxable services provided from July 1, 2014, to June 30, 2016. The case highlights the critical responsibilities of service providers and withholding agents in tax compliance. The court confirmed the assessing officer's decision, emphasizing that unregistered persons are still liable for tax under the Act. This case serves as a crucial reference for understanding tax liabilities for service providers and the importance of compliance with tax regulations. Key legal concepts discussed include the definitions of registered persons, the duties of withholding agents, and the implications of providing services outside the jurisdiction. The decision reinforces the notion that tax obligations exist regardless of registration status, thereby impacting future tax assessments and compliance requirements for service providers in the region. |
| Court |
Punjab Revenue Authority, Lahore
|
| Entities Involved |
Punjab Revenue Authority,
M/s Amir Brothers
|
| Judges |
Shehzad Mehmood Gondal
|
| Lawyers |
M.M Akram (Advocate Supreme Court)
|
| Petitioners |
|
| Respondents |
|
| Citations |
2018 SLD 824
|
| Other Citations |
2016 PTD 654,
2016 PTD 614
|
| Laws Involved |
Punjab Sales Tax on Services Act, 2012
|
| Sections |
48,
11,
2(33),
3,
4(2),
4(8),
10,
14(2),
14(3),
18,
19,
24(1),
25,
27,
35,
48(2),
48(3),
48(5),
52(2)(a),
53,
63,
70
|