YourAccessibilityService.kt

    override fun onServiceConnected() {
        super.onServiceConnected()
        val wm = getSystemService(WINDOW_SERVICE) as WindowManager
        val mLayout = FrameLayout(this)
        val lp = WindowManager.LayoutParams()
        lp.type = WindowManager.LayoutParams.TYPE_ACCESSIBILITY_OVERLAY
        lp.format = PixelFormat.TRANSLUCENT
        lp.flags = lp.flags or WindowManager.LayoutParams.FLAG_NOT_FOCUSABLE
        lp.width = WindowManager.LayoutParams.WRAP_CONTENT
        lp.height = WindowManager.LayoutParams.WRAP_CONTENT
        lp.gravity = Gravity.TOP
        val inflater = LayoutInflater.from(this)
        inflater.inflate(R.layout.your_layout, mLayout)
        wm.addView(mLayout, lp)
    }