This writ petition is filed by the petitioner challenging the order passed by the Insurance Ombudsman, viz. the first respondent herein. The award passed by the Ombudsman has been produced as Ext.P7. The petitioner is an insurance company incorporated under the Companies Act, 1956 and is duly licensed to carry life insurance business under a valid registration certificate issued by the Insurance Regulatory Development Authority.

2. The second respondent herein is a policy holder. The policy in question is a life insurance policy. It is a twenty year level term plan and Ext.P1 is the copy of the policy document. The date of the policy is 30.6.2006 and the mode of payment of the premium amount is annual. The schedule shows that the model premium payable is Rs.4,810/-.

3. The dispute between the parties arose in the following circumstances: In terms of the policy the premium was being collected from 22.6.2006 which instalment was the first one. This amount was collected in subsequent years. By a notice dated 24.5.2009, Ext.P2, the petitioner required the second respondent to pay service tax of Rs.495.43 along with the premium amount and the net amount is shown as Rs.5,305.43