TELENOR LDI COMMUNICATION (PVT.) LTD. vs COMMISSIONER (APPEALS) PRA LAHORE Ss — 2021 PTD 703 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation: 2021 PTD 703 APPELLATE-TRIBUNAL-PUNJAB
Year: 2021
Reporter: PTD
Parties: TELENOR LDI COMMUNICATION (PVT.) LTD. vs COMMISSIONER (APPEALS) PRA LAHORE Ss
Subject matter: Tax & Customs
Provisions referred to: Services Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

TELENOR LDI COMMUNICATION (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA LAHORE Ss. 3, 24 & Sr. 6, 2nd Sched.---Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012, R. 12---Taxable service---Assessment of tax---Telecommunication services---Export of service---Scope---Appellant was taxed for his failure to pay output tax against amounts received/revenue earned on international incoming calls, being taxable activity under entry No. 6 of 2nd Schedule to the Punjab Sales Tax on Services Act, 2012---Contention of appellant was that its activity being export of services was exempt from payment of tax in Punjab under R.12 of Punjab Sales Tax on Services (Adjustment of tax) Rules, 2012---Validity---Rule 12 of Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012, was a conjunctive provision which had to satisfy all the conditions mentioned therein, since the said services had been used in Pakistan therefore, no relief could be pleaded under said rule---Contention of appellant was rejected---Appeal was party allowed.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

Back to the case-law library · Search Pakistani case law in Urdu or English