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Challenge to demand of service tax upheld by Commissioner (Appeals) based on Supreme Court precedent. Analysis: The petitioner, represented by Mr. Sumit Nema, challenged the demand of service tax upheld by the Commissioner (Appeals) in relation to the turnover concerning processing and exposing of color photographic film. The petitioner argued that the demand was contrary to the law laid down by the Supreme Court in a specific case. It was highlighted that the petitioner had already paid service tax on 30% of the turnover, representing services to customers, with the remaining 70% being a transfer of property in goods. The Court, after considering the submissions of Mr. Sumit Nema, directed that the demand of service tax for the disputed period should remain stayed until the matter is taken up again in the presence of Mr. O.P. Namdeo, counsel for the respondents. This decision indicates a temporary halt to the enforcement of the service tax demand pending further proceedings. The writ petition was scheduled to be listed for a future date, allowing both parties to present their arguments before the Court. In conclusion, the judgment reflects the Court's intervention to address the challenge raised by the petitioner regarding the service tax demand. By staying the demand until further hearings and listing the case for a future date, the Court aims to ensure a fair and thorough examination of the legal issues involved, particularly in light of the Supreme Court precedent cited by the petitioner.
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