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IMS HEALTH PAKISTAN (PRIVATE) LIMITED vs COMMISSIONER-III, SINDH REVENUE BOARD Ss — 2022 PTD 576 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 576 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
IMS HEALTH PAKISTAN (PRIVATE) LIMITED vs COMMISSIONER-III, SINDH REVENUE BOARD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 5; 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

IMS HEALTH PAKISTAN (PRIVATE) LIMITED VS COMMISSIONER-III, SINDH REVENUE BOARD Ss.3, 5, 8, 44, 47, 63 & Second Schedule Tariff Heading 98500---Reference---Value of taxable services---Determination---Fee for provision of services---Default in payment of tax---Applicants / assessees were aggrieved of orders passed under Ss.44 & 47 of Sindh Sales Tax on Services Act, 2011, by adjudicating officer---Validity---Held, it was only the value of service rendered and provided that could be subjected to Sindh Sales Tax on Services Act, 2011---Any other component could invade jurisdiction of other statutes as invoice contained a component of an amount likely to be reimbursed an amount which either had already been subjected to a treatment on the basis of other applicable laws or otherwise---By including reimbursed and other components of invoice in charging tax on value of services rendered by tax assesses, the authorities had misapplied provision of S.5 of Sindh Sales Tax on Services Act, 2011---Authorities validly considered case of applicants / assessees fallen under Tariff Heading 9805 with its sub-heading /suffix 9200 in Second Schedule of Sindh Sales Tax on Services Act, 2011---Rate specified in third column of Second Schedule of Sindh Sales Tax on Services Act, 2011, at the relevant time was recoverable on value of services rendered, which was disclosed in invoices and was not disputed throughout by authorities---Tax in question was to be recovered on the basis of service, the amount was to be deposited in 30 days' time and only on failure thereof penalty and surcharge was then liable to be paid and recovered--- Reference was disposed of accordingly.

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