Case Law Digest "Judgments on Sales Tax on Services"

A Comprehensive Section-Wise Case Law Digest on Sindh, Punjab, Khyber Pakhtunkhwa, Balochistan, and Islamabad Capital Territory Sales Tax on Services

This book is a groundbreaking and comprehensive legal reference that compiles in a structured and section-wise manner, the most significant judicial pronouncements relating to the taxation of services in Pakistan. This book addresses one of the most dynamic and contested areas of indirect taxation — sales tax on services — governed not only by the federal Sales Tax Act, 1990 but also by diverse provincial legislations such as the Sindh, Punjab, Khyber Pakhtunkhwa, Balochistan and the Islamabad Capital Territory.

This digest brings together authoritative case law from the Supreme Court, High Courts, Appellate Tribunals and relevant adjudication forums, capturing the judicial evolution and interpretation of complex legal issues including classification of services, input tax adjustments, refunds, bundled supplies, place of supply, jurisdictional conflicts between provinces and the federation and constitutional challenges arising after the 18th Amendment.

CONTENTS:
1. Balochistan Sales Tax on Services Act 2015
2. Balochistan Sales Tax Special Procedure (Withholding) Rules 2018
3. Islamabad Capital Territory (Tax on Services) Ordinance 2001
4. Khyber Pakhtunkhwa Finance Act 2013
5. Khyber Pakhtunkhwa Sales Tax on Services Act 2013
6. Khyber Pakhtunkhwa Sales Tax Ordinance 2000
7. Punjab Finance Act, 2011
8. Punjab Sales Tax on Services (Adjudication and Appeals) Rules 2012
9. Punjab Sales Tax on Services (Adjudication and Appeals) Rules 2015
10. Punjab Sales Tax on Services (Adjustment of Tax) Rules 2012
11. Punjab Sales Tax on Services (Definitions) Rules 2012
12. Punjab Sales Tax on Services (Enforcement) Rules 2014
13. Punjab Sales Tax on Services (Registration and De-registration) Rules 2012
14. Punjab Sales Tax on Services (Withholding) Rules 2015
15. Punjab Sales Tax on Services Act 2012
16. Punjab Sales Tax on Services (Specific Provisions) Rules, 2012
17. Punjab Sales Tax on Services (Adjudication and Appeals) Rules 2012
18. Sales Tax Rules 2006
19. Sindh Sales Tax on Services Act 2011
20. Sindh Sales Tax on Services Rules 2011