MOUSHUMI BHATTACHARYA, J. - (1.) The defendants have made an application for issuing of a subpoena upon the Principal Chief Commissioner, Service Tax-I, Kolkata Commissionerate, Range-XVIII, for producing before this Court through its competent officer the original and/or authenticated copy of Form ST-3 for the financial year 2012-2013 and particularly for the period October, 2012 to March 2013 as filed by the plaintiff.
(2.) The plaintiff has filed this suit against the defendants for a decree of Rs.9,42,59,029.28 p and consequential interest on the said amount. The basis for claiming the decree is 56 and odd unpaid bills which the plaintiff raised upon the defendant no.1 for services rendered by the plaintiff in relation to logistics and transportation services. This application has been filed at the stage of examination-in-chief of the defendant's witness in commission.
(3.) The case of the defendants is that the majority of the bills which the plaintiff claims to be due and payable are either fictitious or have already been cleared twice over. According to the defendants, the plaintiff has received excess amount over and above the agreed sum payable to the plaintiff. The defendants have filed a counter claim for such amounts in the present suit. The specific case made out in the application is that the plaintiff being a service provider, is liable to deposit service tax before the concerned authority before it can claim reimbursement of such amount from the defendants to whom such services were provided.;