01 September 2010
Exemption from payment of service tax has been provided for commissioning or installation services provided by a commissioning or installation agency other than commercial concern. Accordingly, the commissioning or installation services provided by an individual will be exempt from service tax.
01 September 2010
But As per section 65(29) with effect from 10.9.2004, agency definition amended, a agency can be a partnership, company, properiter firm, private or public company, charitable Instituion.