KHAYAL & SONS (MINARA RESIDENCE) vs ADDITIONAL COMMISSIONER PRA, RAWALPINDI S — 2022 PTD 630 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY

Case information

Citation: 2022 PTD 630 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY
Year: 2022
Reporter: PTD
Parties: KHAYAL & SONS (MINARA RESIDENCE) vs ADDITIONAL COMMISSIONER PRA, RAWALPINDI S
Subject matter: Tax & Customs
Provisions referred to: S. 3; 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

KHAYAL & SONS (MINARA RESIDENCE) VS ADDITIONAL COMMISSIONER PRA, RAWALPINDI S. 3, Sr. Nos. 15 & 32, Second Sched.---Taxable service---Property developers and dealers (including allied services)---Property dealers---Scope---Appellant was taxed for providing taxable services as provided under serial No. 15 of Second Schedule to the Punjab Sales Tax on Services Act, 2012---Contention of appellant was that its business fell under serial No. 32 of Second Schedule to the Punjab Sales Tax on Services Act, 2012, and that it was not a "property dealer"---Validity---Construction of plaza/building and its development as residences / offices with the intention of selling it out was enough proof of the activities of the appellant as falling under serial No. 15 of Second Schedule to the Punjab Sales Tax on Services Act, 2012---Order passed by Commissioner (Appeals) was upheld and the appeal was dismissed. Head NotesCase Description

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