Services provided by an Aggregator - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 11 Services provided by an Aggregator Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.11 ) From 1.3.2015 - Not. 07/2015 - Dated 1-3-2015 In respect of any service provided or agreed to be provided by a person involving an aggregator in any manner Taxable services provided or agreed to be provided by a person involving an aggregator in any manner Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: As per Rule 2 of Service Tax Rules, 1994 , aggregator means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator.