https://www.taxtmi.com/caselaws?id=389235 The Court dismissed the appeal challenging the classification of services under the Finance Act, 1994, as it determined that the issue fell within the jurisdiction of the Customs, Excise and Service Tax Appellate Tribunal and not the Court. The dispute centered on whether the appellant provided 'sound recording services' or 'advertising Agency Service', with the Tribunal ruling in favor of the latter classification. The Court held that the appeal solely concerned the classification of services between two entries, making it outside its jurisdiction under Section 35G, and therefore, the appeal was dismissed as not maintainable. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389235 The Court dismissed the appeal challenging the classification of services under the Finance Act, 1994, as it determined that the issue fell within the jurisdiction of the Customs, Excise and Service Tax Appellate Tribunal and not the Court. The dispute centered on whether the appellant provided 'sound recording services' or 'advertising Agency Service', with the Tribunal ruling in favor of the latter classification. The Court held that the appeal solely concerned the classification of services between two entries, making it outside its jurisdiction under Section 35G, and therefore, the appeal was dismissed as not maintainable. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389235