By the Court.—We have heard Shri J.K. Mittal and Shri C.K. Rai for the petitioner-company. Shri S.P. Kesarwani, Additional Chief Standing Counsel appears for the State respondents.

2. The petitioner is a Public Limited Company incorporated under the Companies Act, 1956 having its registered office at C-35, Sector-62, Noida, UP. It was earlier known as ‘American Devices India Pvt. Ltd’, prior to change of its name w.e.f. 11.9.2009.

3. In Writ Petition No. 1243 of 2010, the petitioner has challenged the constitutional validity of Section 66A of Chapter-V of Finance Act, 1994; the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and the Instructions F. No. 275/7/2010-CX.8A dated 30.6.2010 as ultra vires to the Finance Act, 1994. The petitioner has also prayed for a writ of mandamus to the respondents declaring that the petitioner is not liable to pay Service Tax on the commission/fee paid to the company located in USA, for promoting and marketing its services in USA.

4. Brief facts giving rise to this writ petition are, that the petitioner is a 100% export oriented unit working under STPI Scheme and holds Customs Bonded License No. 13/CUS/ST