Pinaki Chandra Ghose, J. - (1.) In view of the said circular the petitioner applied for registration under the service tax with the authorities and on 10th July, 1997 registration certificate was granted. On 5th August and 21st August, 1977 the petitioner applied to the Central Excise Authorities for permission to collect and deposit service tax centrally at Calcutta.
(2.) On 4th September, 1997 petitioner received service tax from its clients in July and August, 1997. In September, 1997 the petitioner received Rs. 3,95,573/- by way of service tax from some of its clients which the petitioner deposited on 3rd October, 1997. The petitioner No. 1 also filed first quarterly service tax return on 14th October, 1997 pertaining to the period July to September, 1997. Subsequent thereto, petitioner from time to time collected service tax with the department and also filed quarterly returns.
(3.) According to the petitioner, although some of the clients of the petitioner paid service tax, many of them have refused to pay service tax to the petitioner No. 1. Accordingly, the petitioner No. 1 has filed returns in respect of their clients from whom the petitioner No. 1 has actually received the service tax.;