S. MURALIDHAR, J.

1. This writ petition by eBIZ.Com Private Limited (eBIZ), directed against Union of India (Respondent No. 1), the Director General of Central Excise Intelligence (DGCEI - Respondent No. 2) and the Commissioner Audit-II of the Ghaziabad Commissionerate (Respondent No. 3), seeks a declaration that the search conducted by the DGCEI on the business premises of the Petitioner eBIZ on 19th January, 2016 apprehending evasion of payment of service tax, as well as the summons issued to eBIZ on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 (FA). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed by this Court.

Background facts

2. eBIZ is engaged in the business of developing and selling various online/offline educational software packages as well as providing holiday accommodation booking packages. eBIZ is registered with the Service Tax Department (ST Department) and has been paying service tax since the year 2001. eBIZ describes the services rendered by it of booking of tour packages as that of a tour operator. It has been filing its ST returns regularly. It is stated th