- (1.) Sri J.K. Mittal and Sri Chandra Kumar Rai, learned counsel for petitioner and Sri Krishna Agarwal, learned counsel for respondents.
(2.) This writ petition has been filed under Article 226 of Constitution of India seeking a writ of mandamus directing respondents to refund amount of excess paid 'Service Tax', by petitioner, and retained by respondents, unauthorisedly and illegally, along with interest at the rate specified under Section 11B read with Section 35F of Central Excise Act, 1944 (hereinafter referred to as 'Act, 1944').
(3.) The brief factual matrix giving rise to present dispute is that M/S EBIZ.COM PVT LTD (hereinafter referred to as 'Assessee') is engaged in business of developing and selling various online/off line educational software packages. It is also providing holiday accommodation booking packages. It is registered with Service Tax Department since 2001.;