Service Tax on Security Services --- The petitioner challenged Notification No.29/2018 dated 31.12.2018. The record shows that by virtue of the impugned notification, an amendment has been made to Notification No.13/2017 dated 28.06.2017. This entry, concededly, relates to security services. The petitioner-society’s grievance is that while allowing for payment of service tax based on reverse-charge mechanism, body corporates have been excluded. The respondent counsel submitted that it is for the State to decide, after taking into account various facets, as to who has to be excluded from the regime of reverse-charge mechanism, encapsulated in Entry No.14. The counsel for the petitioner submitted that it would be satisfied if this Court were to direct that this writ petition is treated as representation to be dealt with by respondent.

Held that:- The Hon’ble High Court directed to respondent nos.1 and 2, to treat the instant writ petition as a representation and, thereafter, pass appropriate orders, as deemed fit.