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2019 (3) TMI 1186 - KARNATAKA HIGH COURTCleaning services rendered to the railways under Finance Act, 1994 - demand of service tax with penalty - Mega Notification issued by the Ministry of Finance - interpretation of the notification - Held that:- It is well settled law that applicability of the notification has to be examined qua the Clauses of the agreements and related matters. In such scenario entertaining the writ petition would not be justifiable - Without expressing any opinion on the merits or demerits of the case, Writ petition is dismissed with liberty to the petitioner to approach the appellate forum - petition dismissed.
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