No service tax on Composite works Contracts Pre-01.06.2007

Mertho Constructions Vs Commissioner of Central Excise (CESTAT Chennai) Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently addressed the case of Mertho Constructions vs. Commissioner of Central Excise. The appeal was filed by the assessee against the Orders-in-Original issued by the Commissioner of Central Excise, Puducherry. The central issue revolved around demands raised by the Revenue concerning composite works contracts undertaken by the appellant before and after June 1, 2007. This article provides an overview of the case, detailed analysis, an...