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    <title>2019 (10) TMI 221 - CALCUTTA HIGH COURT</title>
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    <description>The court addressed the validity of a show-cause notice for service tax, interest, and penalty on activities post-retirement from international cricket. It considered the invocation of the extended period of limitation, assessability to service tax, separation of activities for assessment, applicability of circular on consideration apportionment, jurisdiction of the writ application, appropriate adjudicating authority, referral to statutory appellate forum, appeal conditions before CESTAT, compliance formalities, appeal hearing timeline, issuance of certified order, and the non-binding nature of prima facie observations for the tribunal. The court directed the respondent to appeal before CESTAT, comply with pre-deposit requirements, and outlined the procedural steps for the appeal process.</description>
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    <pubDate>Wed, 14 Aug 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=386737</link>
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      <pubDate>Wed, 14 Aug 2019 00:00:00 +0530</pubDate>
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