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REGUS EXECUTIVE CENTER KARACHI (PRIVATE) LIMITED vs ASSISTANT COMMISSIONER (UNIT-04), SRB, KARACHI Ss — 2026 PTD 641 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 641 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
REGUS EXECUTIVE CENTER KARACHI (PRIVATE) LIMITED vs ASSISTANT COMMISSIONER (UNIT-04), SRB, KARACHI Ss
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

REGUS EXECUTIVE CENTER KARACHI (PRIVATE) LIMITED VS ASSISTANT COMMISSIONER (UNIT-04), SRB, KARACHI Ss. 2(19), 2(72C), 3 & 63---Reference---Taxable service---Exempt service---Absence of invoices---Dispute pertained to demand of sales tax on Business Support Services along with renting of premises---Validity---If Appellate Tribunal believed that no substantial material was provided by applicant / taxpayer, then at the same time it was also incumbent upon the Tribunal to confront respondent / Revenue Board Authorities as to from where they had gathered information and made out a case without proper invoices issued by applicant / taxpayer---Various invoices were placed on record by applicant / taxpayer who had discharged the burden as to providing two separate and distinct services---Invoices so produced clearly depicted that there were separate and distinct services to various clients and had charged sales tax accordingly---Applicant / taxpayer was offering / renting the space, which at times also included certain support services---Renting of space remained aseparate and distinct service, and mere issuance of a common invoice did not ipso facto make such services wholly taxable---Neither the definition nor the category under which a person was registered could create liability of tax as it was the actual service so rendered which was taxable---High Court set aside orders of the forums below and decided questions in favour of applicant / taxpayer---Reference was allowed accordingly.

Other judgments reported in 2026 PTD

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