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 (Definition) Rules, 2012, R. 106---Punjab Sales Tax on Services (Specific Provisions) Rules, 2012, Rr. 25 & 26---Taxable service---Assessment of tax---Telecommunication services---Tax coverage---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 the 2nd Schedule to the Punjab Sales Tax on Services Act, 2012---Validity---Activity of long distance international calls fell under telecommunication services being an integral part of the same---Appellant itself had admitted to be engaged into various telecommunication services agreements with foreign LDI (Long-Distance and International) companies---Appellant was found to be engaged in providing LDI calls and allied telecommunication services---International incoming calls had been notified by PTA on agreed settlement rate and such services constituted value of taxable service and the Punjab was entitled to collect tax to the extent of international incoming calls terminating in Punjab---Activity of appellant being telecommunication services squarely fell under serial No. 6 of the 2nd schedule to the Punjab Sales Tax on Services Act, 2012, hence taxable---Appeal was party allowed.

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