NAEEM FISH FRY vs COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI S — 2026 PTD 525 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

Case information

Citation: 2026 PTD 525 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL
Year: 2026
Reporter: PTD
Parties: NAEEM FISH FRY vs COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 24---N; S. 24; 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

NAEEM FISH FRY VS COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI S. 24---Notification No.SRB-3-4/7/2013 dated 18.06.2013 issued by the Sindh Revenue Board---Services rendered by a restaurant---Registration---Scope---Exemption, entitlement to---Whether appellant being a restaurant was liable to be registered under S. 24 of Sindh Sales Tax on Services Act, 2011 ('the Act 2011')?---Appellant claimed exemption as per Notification No.SRB-3-4/7/2013 dated 18.06.2013 ('Notification SRB-2013')---Held: Bare reading of Notification SRB-2013 categorically showed that services provided or rendered by restaurants and caterers are taxable in case its turnover exceeds 3.6 million rupees in a financial year or their total utility bills (gas, electricity and telephone) exceed Rs.40,000/- in any month during the subject financial year---In the present case , although appellant's turnover did not exceed 3.6 million rupees in the subject financial year but its total utility bills remained Rs.48,482/- i.e. exceeding Rs.40,000/- in the month of August 2022---Therefore, the appellant was liable to be registered under S. 24 of the Act 2011---Appellate Tribunal Sindh Revenue Board maintained the findings of Commissioner - Appeal---Appeal, filed by Registered Person, was dismissed.

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