How do I account my pension income from the superannuation account operated by my prev. co. in IT returns?

I have not transferred any amount from my prev. company’s super annuation account to the current company SA account. I did not commute any part of that as well. Hence I am getting my pension paid out on a yearly basis from LIC with which my prev. company had the SA account. How do I treat this income from taxation perspective and where do I specify the same in ITR-2 (as I have to declare Income from house property)? As per Section 2 of the IT Act, I hope this should be quoted as part of “Salaries”. However in ITR-2 this part also requires the Employer name to be specified. As I am out of my prev. company, I am confused what to write there.

Applicability of Service Tax Act for a commission agent located outside India?

I am Information Technology service provider located in India and my company is offering services to US clients. I am getting projects through Elance ( a software market place for getting projects through a bidding process) and they deduct a certain commission in US$ for their services rendered to us. Does the commission paid attract Service Tax in India? Kindly advice.