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            <h1>Taxable Services for Commissioning and Installation Agencies Defined; Service Receiver Criteria Effective from May 16, 2008</h1> The taxable services related to commissioning and installation provided by agencies, specifically focusing on the erection, commissioning, or installation of various equipment and structures. It details the scope of services considered taxable, identifying the service receiver as any person from May 16, 2008, onwards. The definition of a commissioning and installation agency and the services they provide, such as installation of machinery, electrical devices, plumbing, HVAC systems, and other similar services, are specified. Furthermore, a circular from August 23, 2007, supersedes previous clarifications on service tax technical issues.

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