TIRATH SINGH THAKUR, J. - In this petition for a writ of certiorari, the petitioner has called in question the validity of an order dated 18th/24th of November, 1999 passed by the Additional Commissioner, Central Excise, Bangalore demanding payment of service tax and imposing penalties for the defaults committed by the former. A declaration to the effect that the petitioner-company is not a "consulting engineer" within the meaning of section 65 of the Finance Act, 1994 so as to be liable to pay tax on the "service" provided by it has also been prayed for besides a certiorari quashing circular dated 22nd of July, 1997 issued by the Ministry of Finance and referred to in trade Notice No. 78/97 dated 4th of July, 1997 emanating from the office of the Commissioner of Central Excise, Bangalore.

The petitioner-company is a division of Tata Sons Limited engaged in the development of computer software. Upon the introduction of service tax under Chapter V of the Finance Act, 1994, it appears to have applied for and secured registration as a consulting engineer in terms of a certificate dated 9th of January, 1998. The Central excise authorities being of the opinion that the petitioner