ORDER :

1. The petitioner prays for a writ of mandamus declaring the action of respondents in not reimbursing the service tax to a tune of Rs. 29,66,570/- paid by the petitioner in works contract, even after approval of the Works and Building Committee as illegal, arbitrary and violative of Articles 14 and 19 of the Constitution of India and for a consequential direction to respondents to reimburse the afore stated amount with interest @ 24% per annum.

2. The petitioner's case succinctly is thus:

(a) The petitioner is a Class-I contractor and he constructed a Library Building for the respondents after completion of required formalities. Execution of the work was completed and building was handed over to the respondents.

(b) The Works and Buildings Committee of the respondent University in its meeting held on 20.02.2016 took up the issue of payment of service tax under Agenda No. 5 and recommended to approve the payment of service tax as it is a statutory requirement as per the notification issued by the Ministry of Finance (Department of Revenue), Government of India by according a