2013 (5) TMI 2

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.... under Section 35-G of the Central Excise Act, 1944 (for short 'the Act') arises out of an order dated 21.11.2011 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short "The Tribunal"), whereby on an application of waiver of pre-deposit of the amount, the appellant has been directed to deposit Rs.1 crore within a period of 8 weeks. The appellant is engaged in the man....

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....ervice tax would be payable on the outward transportation of goods. Whereas, on behalf of the appellant, it is argued that the goods were to be delivered by the appellant F.O.R. and the place of removal of goods shall be the destination of the consumer. The question which arises for consideration in appeal before the Tribunal is whether the place of removal is the factory premises of the appellan....