KARACHI AERO CLUB (GUARANTEE) LTD. vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss

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KARACHI AERO CLUB (GUARANTEE) LTD. VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss. 3 & 4---Services rendered by flying club---Taxable service---Scope---Economic activity---Scope---Record revealed that the Commissioner (Appeals) got the appellant's premises surveyed through Survey and Development Wing (S&D) which found that the appellant was providing on-ground and flying courses to its members starting from the most basic flight training course, then to achieve firstly a Private Pilot's License (PPL) within a time span of 8 months, during which the participants must complete a minimum of 40 hours of flying---Once a Private Pilot's License (PPL) is secured, the participants move to the next step towards becoming a professional pilot by acquiring a Commercial Pilot's License (CPL), which takes approximately 10 months after completing 110 hours flight---After obtaining Commercial Pilot's License the participants may move on to obtaining an Instrument Rating, which (rating) allows the participants to fly aircraft under Instrument Meteorological Conditions (IMC) and they can fly in challenging conditions--- Appellant's entire economic activity is skill-based training coupled with practical application, equipping individuals with specific skills and competencies needed for a particular job or task through hands-on experience, practical exercises, and real-world application, which prepares the participant to obtain a professional license from the Civil Aviation Authority, who may pursue their career in such specified field, therefore, the same cannot be treated as mere educational training---Thus, the appellant's economic activity falls within the definition of taxable service, requiring its registration under the Sindh Sales Tax on Services Act, 2011---Appeal, filed by flying club, was dismissed, in circumstances.

KARACHI AERO CLUB (GUARANTEE) LTD. vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss — 2026 PTD 274 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

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