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2019 (12) TMI 118

..... ertising 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. - CENTRAL EXCISE APPEAL NO. 154 of 2019 - 28-1 .....

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..... ervice tax liability on the said services? (b) Whether in the facts and circumstances of the case and in law, the Tribunal was right in holding that the service rendered by the assessee is under advertising Agency Service but cannot be considered as there is no proposal for alternate classification in the Show-Cause Notice ? 3. At the very outset, looking at the questions framed, we asked Mr. Jetl .....

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..... earing for the respondents points out that the dispute of classification of the services between two competing entries is indicated in the show-cause notice dated 30th March, 2009 itself. It is submitted that the impugned order decides the issue of classification of the two services between two entries. 5. On reading the impugned order dated 29th May, 2018 of the Tribunal and the show-cause notice .....

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