This is the first book and our second edition on ‘Sales Tax on Services’, levied by the provinces and by the federation in federal territory, that gives a comprehensive view of statutory and regulatory law in a systematic manner with easy-to-find track of all the changes taking place, backed by regular updating service. In other words, this is a complete compendium on the subject matter. The scope of practice in sales tax on services has widened since the enactments of respective laws by Sindh in 2011, Punjab in 2012, Khyber Pakhtunkhaw in 2013 and Balochistan in 2015. All provinces have established their own collection agencies. Since no book was available in the market that could provide a systematic track of legislative changes and amendments made through statutory regulatory orders, we ventured to produce a treatise for the benefit of practitioners, academicians, students and tax administrators.
In this book statutory laws with legislative history, rules, notifications, circulars and circular letters have been arranged for each province separately with cross references to easily find and comprehend not only each provision but also have an overview of the complete law.
This book, like our three other works Law & Practice of Income Tax, Law & Practice of Sales Tax and Law & Practice of Federal Excise, is in loose-leaf binding to cater for updating through replacement/ insertion of pages as and when required. We are confident that our learned readers, as before, would appreciate this endeavour and further enrich this work by sending their valuable suggestions and recommendations.