Federal Excise duty on services on VAT Mode

Government of Pakistan Revenue Division *** Islamabad, the 1st July, 2005. NOTIFICATION (Federal Excise) S.R.O. 648 (I)/2005.-- In exercise of the powers conferred by section 7 of the Federal Excise Act, 2005, and in supersession of its Notification No. S.R.O 503(I)/2004 dated 12th June, 2004, the Federal Government is pleased to specify the services specified in the Table below on which Federal excise duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of said Act and the rules made and notifications, orders and instructions issued thereunder shall, so far as may be with necessary modifications, apply, namely:- TABLE Heading/sub-heading number. | Description of services. (1) | (2) 9802.3000 | Advertisement on closed circuit T.V. 9802.5000 | Advertisements on cable T.V. network. 98.03 | Facilities for inland travel. 9803.1000 | Travel by air. 9803.2010 | Travel by train in air-conditioned Sleeper Class. 9803.2020 | Travel by train in air-conditioned Parlour Class (Sitter). 9803.2030 | Travel by train in First Class Sleeper. 9804.1000 | Carriage of goods by air. 98.05 | Services provided or rendered by persons authrorised to transact business on behalf of others. 9805.1000 | Shipping agents. 98.12 | Services provided or rendered by persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike. 9812.1000 | Telephone. 9812.2000 | Telegraph. 9812.3000 | Telex. 9812.4000 | Telefax. 9812.9000 | Other. Explanation.- (I) The sub-head “Other” includes the following services, namely:- (a) Telephone cards including payphone cards and pre-paid calling cards. (b) Wireless Local Loop (WLL). (c) Very small aperture terminal (VSAT) services (voice based). (d) Voice cast (voice broadcasting service). (e) Installation of telephone connection. (f) Shifting of telephone connection. (g) Restoration of telephone connection. (h) Conversion of telephone connection into subscriber turn dialing/non-subscriber telephone dialing. (i) Provision of extension of telephone connection. (j) Changing of telephone connection. (k) Cost of telephone set. Explanation.- (II) The persons or companies other than Pakistan Telecommunication Corporation Limited (PTCL), engaged in telecommunication services shall pay duty at the specified rate on charges excluding the charges billed by PTCL. 2. This notification shall take effect from the 1st day of July, 2005 [C.No.1(2)-CEB/05] (SHAHID AHMAD) Additional Secretary