First of all thank you for the response. I will like to clarify my questions:

1. We get flat file which we create an Excelsheet.
2. The data needs to be displayed on an IIS 6 Server.
We would like to take the Excel file we generate from the flat file, to HTML format.
something like this:

use strict;
use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';
$Win32::OLE::Warn = 3; # die on errors...
my $Excel = Win32::OLE->GetActiveObject
('Excel.Application') || Win32::OLE->new
('Excel.Application', 'Quit');
# application or open new
my $Book = $Excel->Workbooks->Open("C:\\\\Copy of test.xls"); # open Excel file
my $Sheet = $Book->Worksheets(1);
$Book->SaveAs('c:\\t.htm','FileFormat:=xlHtml');
$Book->Close;

Thanks.