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-Charge of Federal Excise duty along with default surcharge and penalty - Lawyers of Pakistan

-Charge of Federal Excise duty along with default surcharge and penalty

Citation Name : 2015 PTD 1370 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Side Appellant : PAKISTAN TELECOMMUNICATION COMPANY LTD.
Side Opponent : C.I.R., L.T.U., ISLAMABAD
Ss.3(1), 2(21a), 7, 16(1), 36(1) & First Sched: Table-II, Entry No.6---Customs Act (IV of 1969), First Sched:, Heading 9812.1210---S.R.O. No.550(I)/2006 dated 5-6-2006---Levy of duties specified in the First Schedule of the Federal Excise Act, 2005---Sales tax mode---"Interconnect services" charges---Charge of Federal Excise duty along with default surcharge and penalty---Scope---First Appellate Authority confirmed such levy on the ground, based on the contention of the department, that those telecom operators who shared their infrastructure to facilitate their subscribers to get connected with each other and those telecom operators charging each other for rendering such "interconnect services" should issue invoice for that revenue and pay the excise duty on that service received on account of "interconnect service"; and registered person was bound to issue invoices and charge Federal Excise duty on rendering of "interconnect services" against the companies to whom services had been rendered as the law did not provide any kind of immunity to the registered person for not issuing the sales tax/federal excise duty invoice after rendering of any taxable service---Taxpayer contended that intention of the legislature was not to tax interconnect charges twice; and collective reading of Ss.3(1), 16(1) and Entry No.6 of Table-II of the First Schedule to the Federal Excise Act, 2005 revealed that all telecommunication services under sub-heading of heading 98.12 as contained in the First Schedule to the Customs Act, 1969 were excisable; that S.3(1) charged all services provided in Pakistan at the rate of 15% except those services listed in the First Schedule to the Federal Excise Duty Act, 2005 which shall be taxed at the rates mentioned in the Schedule; that Federal Excise Act, 2005 having charged all services through S.3(1), exempts all services through S.16(1) except those services listed in the First Schedule; that interconnect charges being part of the Cellular telephone service, PTCL's charges were taxed when the caller from a cell phone was billed for the entire amount of the call charges including PTCL's "interconnect service;" that having been taxed as part of the sub-heading "Cellular telephone" and there being no separate sub-heading for "interconnect services" conclusively proved that "interconnect services" were not taxable independently; that there was no separate entry for "interconnect services" and only for Cellular Telephone clearly speak of the legislative intent nor tax "interconnect charges" twice; and that interconnect services were taxable and indeed taxed but only as a component of Cellular Telephone services and not independently---Validity---Judgment of Islamabad High Court in Writ Petition 2957 of 2012 dated 8-1-2014 Warid Telecom (Pvt.) Ltd. v. Federation of Pakistan 2014 PTD 752 held ground as a binding precedent for all lower forums---Appellate Tribunal followed the ratio decidendi of the judgment of High Court which was clearly in favour of the taxpayer---On the basis of such reasons, order of First Appellate Authority was vacated and the show-cause notice as well as Order-in-Original were cancelled.


Citation Name : 2015 PTD 654 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Side Appellant :
Side Opponent :
Ss. 161 & 205---Failure to pay tax collected or deducted---Parameters for initiating proceedings under S.161 of the Income Tax Ordinance, 2001---Certain parameters were required to be brought on record by the Taxing Authority for holding the taxpayer as "taxpayer in default"---Appellate Tribunal had determined such parameters in a case reported as 2012 PTD (Trib) 122 for initiating proceedings and passing of order under Ss.161/205 of the Income Tax Ordinance, 2001.

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