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TMI Blog2019 (3) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner to approach the appellate forum - petition dismissed. - W.P.No.11882/2018 (T-RES) - - - Dated:- 7-3-2019 - MRS.S. SUJATHA J. PETITIONER (BY SRI S. VASUDEVA NAIDU, ADV.) RESPONDENTS (BY SRI K.M. SHIVAYOGISWAMY, ADV.) O R D E R The petitioner has challenged the order dated 21.02.2018 passed by the respondent No.1 at Annexure-A to the writ petition. 2. The petitioner is claiming to be a partnership firm engaged in the works contracts of mechanized cleaning, washing (both interior and exterior), watering including cleaning of pit lines and stabling lines at coaching depots at various stations under various Railway zones of Indian Railways. The petitioner had entered into various agreements with South Western R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upgradation is exempted from service tax. Further, by Notification dated 22.8.2016 issued by the Ministry of Finance for the period 1.7.2012 to 10.7.2014, services provided to Government, a local authority or a government authority by way of carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation, are exempted from service tax. 6. Learned counsel also placed reliance on the judgment of the Customs, Excise Service Tax Appellate Tribunal in Appeal No.ST/55322 58124/2013 (D.D.22.01.2018) 7. Learned counsel argued that the order impugned is non-est in the eye of law si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner with the Railways to render the services of cleaning activity in railway coaches and Railway platforms for the period relating to 1.4.2012 and 31.3.2017 which is the subject matter of this writ petition certainly has to be considered in the light of the Notification issued by the Ministry of Finance for the period up to 30.6.2012 and for the period with effect from 1.7.2012 as discussed by the original authority. These aspects are not mere questions of law which can be examined under writ jurisdiction but the mixed questions of fact and law which necessarily requires to be adjudicated before the appellate Forum, the machinery provided under the statute. 12. The Hon'ble Apex Court in the case of Raj Kumar Shivhare, sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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