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2019 (12) TMI 118 - HC - Service TaxMaintainability of appeal - appropriate forum - Section 83 of the Finance Act, 1994 r/w Section 35G of the Central Excise Act, 1944 - classification of services - sound recording services or advertising agency services - HELD THAT:- It is a case of classification of services between two entries. In fact, the questions as framed by the Revenue, itself brings out the issue of classification. Therefore, in view of Section 35G this Court has no jurisdiction to entertain this appeal. This appeal is dismissed as not maintainable before this Court.
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