SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi vs QUICK FOOD INDUSTRIES (PVT — 2023 SCMR 1776 SUPREME-COURT

Case information

Citation: 2023 SCMR 1776 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi vs QUICK FOOD INDUSTRIES (PVT
Subject matter: Tax & Customs

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

SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi VS QUICK FOOD INDUSTRIES (PVT.) LIMITED Ss. 2(55a), 2(78), 3(1), 4(1)(a), 4(3)(a), 5(1)(a) & 8(1)---Sindh Sales Tax on Services Rules, 2011, Rr. 42D & 42E---Sales tax on services---"Value of taxable service", interpretation of---'Labour and manpower supply services' and 'security agency services'---Whether the tax is to be levied on the gross amount charged inclusive of salaries and allowances (collectively, salaries) that are paid to the security personnel (guards, etc.) and labour and manpower (collectively, security and manpower) in supply of services---High Court concluded that the sales tax on services was charged on the consideration paid for the service provided by the service provider, and can not include salaries in its calculation since they are not part of the service itself---Validity---Value of taxable service is determined on the basis of the value of economic activity carried out in the provision of the service and salaries, being reimbursable expenses, are not part of the taxable service or its value; thus, they are not included in value of the service---Sales tax on services can only be levied on consideration paid for service provided or rendered, and salaries paid by the employer to the employees are not part of the service rendered for this purpose, and so are not taxable.

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