The Punjab government has brought as many as 16 more sectors under the ambit of sales tax on services. The newly added sectors include services provided by

 tax by punjab government
1) software or IT-based system development consultants,
2) technical/scientific and engineering consultants,
3) other consultants,
4) services provided by tour operators (other than Hajj and Umrah),
5) manpower recruitment agents, services provided by the security agency,
6) services provided in respect of mining of minerals,
7) oil and gas including related surveys and allied activities.
8) advertising agents,
9) share transfer agents,
10) business support services,
11) services by property dealers,
12) fashion designers,
13) architects/town planners and interior decorators,
14) rent a car,
15) car/automobile dealers and
16) services provided in respect of manufacturing or processing on toll or job basis (against processing on conversion charges) have also been brought under the scope of provincial sales tax.
It’s very worst decision by Punjab Government as they are imposing tax on Service sector while neglecting again the agriculture sector.
My question is the income generated through agriculture is not income, then why it’s tax deductible.