GUARANTEE SALEX THALES JOINT VENTURE vs FEDERATION OF PAKISTAN through Secretary Revenue Division Ss — 2025 PTD 544 ISLAMABAD

Case information

Citation: 2025 PTD 544 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: GUARANTEE SALEX THALES JOINT VENTURE vs FEDERATION OF PAKISTAN through Secretary Revenue Division Ss
Subject matter: Constitutional

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

GUARANTEE SALEX THALES JOINT VENTURE VS FEDERATION OF PAKISTAN through Secretary Revenue Division Ss.3, 6, 11, 23, 26, 30 & 31---Islamabad Capital Territory (Tax on Services) Ordinance (XLII of 2001), Schedule, Cl. 5---Show-cause notice---Short levy / non-levy of tax---Petitioner / company was rendering contractual / construction services in a project of Civil Aviation Authority---Plea raised by petitioner / company was that Civil Aviation Authority was an organ of Federal Government, therefore, services provided by petitioner / company were exempt from tax in terms of Cl. 5 of Schedule to Islamabad Capital Territory (Tax on Services) Ordinance, 2001---Validity---Petitioner / company was an independent third party contractor i.e. a joint venture---Tax was charged on "services provided" by petitioner / company pursuant to contract---Civil Aviation Authority was a government entity but it was not the "provider of services"---Petitioner / company assailed show cause notice which was not an adverse order---Show-cause notice provided an opportunity to petitioner / company to explain that tax in question could not be imposed---Petitioner / company could raise all grounds before the authorities---High Court declined to interfere in the matter---Constitutional petition was dismissed, in circumstances.

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