In Pakistan, the provincial authorities responsible for collecting excess sales tax are:

– Punjab Revenue Authority: responsible for collecting sales tax on services in Punjab province.
– Sindh Revenue Board: responsible for collecting sales tax on services in Sindh province.
– Khyber Pakhtunkhwa Revenue Authority: responsible for collecting sales tax on services in Khyber Pakhtunkhwa province.
– Balochistan Revenue Authority: responsible for collecting sales tax on services in Balochistan province.

Additionally, the Federal Board of Revenue (FBR) plays a crucial role in collecting excess sales tax and may authorize provincial authorities to administer, collect, and enforce sales tax on services.