21st August, 2003.
Notification No. 18/2003 – Service Tax
G.S.R. 676. – In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to commissioning or installation by a commissioning and installation agency, other than a commercial concern, from the service tax leviable thereon under section 66 of the said Act.
G. S. Karki
Under Secretary to the Government of India