https://www.taxtmi.com/caselaws?id=233416 In an appeal under Section 35-G of the Central Excise Act arising from a waiver of pre-deposit order, the court held that no substantial question of law arose at the waiver stage on the place of removal or liability to service tax on outward transportation. The issue whether the place of removal was the factory gate or the consumer's destination depended on construction of the F.O.R. contract clause and surrounding facts, making it a mixed question of law and fact. Time was granted to comply with the Tribunal's deposit direction, and the appeal was disposed of without adjudication on the merits of the service tax dispute. en-us Mon, 08 Apr 2013 00:00:00 +0530 Wed, 01 May 2013 11:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233416 In an appeal under Section 35-G of the Central Excise Act arising from a waiver of pre-deposit order, the court held that no substantial question of law arose at the waiver stage on the place of removal or liability to service tax on outward transportation. The issue whether the place of removal was the factory gate or the consumer's destination depended on construction of the F.O.R. contract clause and surrounding facts, making it a mixed question of law and fact. Time was granted to comply with the Tribunal's deposit direction, and the appeal was disposed of without adjudication on the merits of the service tax dispute. Case-Laws Central Excise Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233416