ABDU ABOKI, JCA (Delivering the Leading Judgment): This is an appeal against the judgment of the Federal High Court, holden at Abuja, coram Hon. Justice A. F. A. Ademola, delivered on the 30th of October, 2013.
The facts leading to this appeal started at the Tax Appeal Tribunal (hereafter called TAT).
The Appellant herein (also called FIRS), is a statutory body responsible for the collection of Federal Taxes for the Government of the Federal Republic of Nigeria.
The Respondent herein, (also referred to as TSKJ), is a non resident tax payer, who obtained a contract for the construction of the Liquefied Natural Gas (LNG) plant, from the Nigeria Liquefied Natural Gas Limited (NLNG). In executing the said contract, the Respondent herein (TSKJ) used its Nigeria subsidiary (TSKJN), to render logistic support service to it in the course of executing the said contract, entering into a Service Agreement with TSKJN.
The story of the Respondent is that it was assessed to tax, by the Appellant for th…