No announcement yet.

  • Filter
  • Time
  • Show
Clear All
new posts


    The effective date for levy of Service Tax on Aggregator’s services shall be 1st March 2015. The amendments in Service Tax Rules 1994 and Notification No. 30/2012-ST have been made w.e.f. March 1, 2015 itself, i.e. date of notifications.
    The aggregators were till now not specifically covered under the Service Tax and could not catch the attention of revenue authorities.
    it was a dispute as to who is the service provider and who is service receiver in case of aggregators services. The defence of the aggregator has been that they do not provide any service so as not to be liable for Service Tax. While there was no specific definition of aggregator or tax liability (or exemption) for such services, Government has now specifically provided that such services shall be liable to Service Tax.
    The services provided by the aggregator have now been brought under Service Tax net. By virtue of amendments in Service Tax Rules, 1994, in respect of any service provided under the aggregator model, the aggregator is being made liable to pay Service Tax if the service is provided using the brand name of aggregator in any manner.

    More Reading visit