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Show-Ha Shoten! Is made by the same creators of Death Note & Bakuman, Tsugumi Ohba and Takeshi Obata, and it really shows! Classic shonen setups akin to Bakuman, where a talented duo put everything into their passion and get better and better while making new rivals and friends.
However, since their passion is comedy it becomes very difficult to show how skilled they actually are without having the characters in the manga bust out laughing while I read with a blank face.

They describe all of the techniques that are truly implemented into a good joke and the pros and cons of following up a ... certain type of act, but majority of the time it feels like the creators are forcibly laughing at their own jokes. The audience members and side characters all feel like a laugh track where their whole purpose is to let the reader know when to laugh and how hard to laugh.

for example (small spoiler warning; somewhere in the second contest their is a team is deemed to be a worthy threat as they've been growing in the comedy duo scene with rapid speed. The duo's skit entailed a small girl punching a buff man that's mocking her, all the whole saying some stupid nonsense phrase. Not once did I laugh at this joke..., but I have to believe they're funny because the audience seems them funny.

Overall this series has all the makings of a great shonen similar to bakuman, but set with the wrong subject that makes the whole series depend way too much on the readers interpretation of comedy. You could enjoy it just for bonds they form and the journey they go through and probably have a fun time. However, to me if a story about comedy duo rising to fame isn't funny than it doesn't seem believable and just takes me out of the story entirely.