S.R.O. 617(I)/2000.-- In exercise of the powers conferred by the third proviso of
sub-section (1) of section 3 of the Central Excises Act, 1944 (I of 1944), the Federal
Government is pleased to specify the following excisable services, on which central 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 modification, apply, namely:--
(1) Domestic travel--
(i) by air;
(ii) by train in Air conditioned sleeper class;
(iii) by train in Air conditioned Parlour Class (Sitter); and
(iv) by train in First class sleeper;
(2) carriage of goods by air; and
(3) services provided or rendered by persons engaged in telecommunication work in respect
of--
(i) telephone;
(ii) telex;
(iii) telegraph;
(iv) telefax; and
(v) other services,
excluding--
(i) pager service;
(ii) such charges as are billed by persons providing internet services and are in excess
of the sales tax paid charges of Pakistan Telecommunication Corporation Limited, included
in the bill; and
(iii) such charges payable on the international leased lines of the Pakistan
Telecommunication Corporation Limited used by--
(a) software exporting firms registered with the Pakistan Software Export Board; and
(b) data and internet service providers licensed by the Pakistan Telecommunication
Authority.
2. This notification shall be deemed to have taken effect on the 1st September, 2000.
[C. No. 9(11)-CEB/99.]
Sd/-
SAYED MOHSIN ASAD,
Additional Secretary
