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 (Specific Provisions) Rules, 2012, R.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---Contention of appellant was that it had already paid sales tax on certain amount but it was not excluded from the total value while calculating the sales tax liability---Validity---Appellate Tribunal directed the officer exercising jurisdiction over the case to seek the proofs of sales tax paid by the appellant and accordingly exclude the corresponding revenue from the taxable value of service---Adjudicating officer was required to have calculated the amount by applying Tax Fraction Formula---Adjudicating officer was further directed to afford reasonable opportunity to the appellant for furnishing the proof of tax paid to tax authorities other than Punjab with a view to ascertaining the actual quantum of liability payable to Punjab Revenue Authority---Appeal was party allowed.

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