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Punjab Sales Tax on Services Act, 2012 QUESTION #2574
Question 1
Under section 10A(2) of the Act, once a person providing a service chargeable at a reduced rate obtains permission from the Authority to charge tax at the standard rate, such permission is:
  • Automatically renewable after one year
  • Revocable by the taxpayer at any time with three months' notice
  • Irrevocable except with the permission of the Authority✔️
  • Revocable by the Government by a general notification
Correct Answer Explanation
Section 10A(2) explicitly provides that the permission to opt for standard rate instead of reduced rate shall be IRREVOCABLE EXCEPT WITH THE PERMISSION OF THE AUTHORITY — the taxpayer cannot unilaterally revoke it.