JUDGMENT :

S. Manikumar, J.

(Prayer: Writ Appeal filed under Clause 15 of the Letters Patent against the Order dated 22.08.2019 made in W.P.Sr.No.95296 of 2109.)

1. The appellant has filed WP Sr.Nos.95296 & 98152 of 2019 for the following reliefs.

“To call for the records on the file of the 1st respondent in respect of issue of the Notification No.6/2015-Service Tax dated 01.03.2015 published in Government of India Gazette Extraordinary Part II section 3, Sub-Section (i) No.120 on 01.03.2015 and to quash the same and consequently to direct the 1st respondent to grant exemption to the petitioner from paying the service tax in respect of the works contract service other than commercial nature rendered to the Government, local bodies, Statutory authorities etc., with effect from 01.04.2015, OR, Alternatively, in the event of this Court upholding the impugned notification, to issue a WRIT OF MANDAMUS directing the respondents 3 to 5 to pay to the petitioner the service tax and the interest and penalty if any thereon, that may be demanded by the 2nd respondent from the petitioner in respect of the works contract service other than commercial nature rendered by the petitioner to the Governme