COMMISSIONER INLAND REVENUE, LAHORE vs EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE Ss — 2025 SCMR 1214 SUPREME-COURT

Case information

Citation: 2025 SCMR 1214 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE Ss
Subject matter: Criminal
Provisions referred to: Federal Excise 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

COMMISSIONER INLAND REVENUE, LAHORE VS EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE Ss. 2(8d), 3, 12(12a), 34A, 40 & First Schedule, Table II---Federal Excise Rules, 2005, Rr. 2(mb) & 43A---Term "franchise"---Liability to pay duty---Determination---Respondent/taxpayer entered into various franchise agreements and was providing dutiable services, as set out in Table II of First Schedule to Federal Excise Act, 2005---Appellate Tribunal Inland Revenue held that in the relevant year 2012, it was the franchisee(s) who had to pay duty under Federal Excise Act, 2005 and the order was maintained by High Court---Validity---On a proper reading and application of Section 3 of Federal Excise Act, 2005 and Rule 43A of Federal Excise Rules, 2005, the liability to pay excise duty lay on the franchiser (respondent tax payer)---Supreme Court set aside order passed by High Court and the relevant question was answered in affirmative, in favor of authorities---Appeal was allowed.

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