Aggregator service

[Guest]

DEAR SIR,

PLEASE EXPLAIN REGARDING Aggregator service BASICALLY WHICH TYPE OF SERVICE WILL IT BE AS PER NOTIFICATION 05/2015 ST. INCLUSION OF NEW SERVICE UNDER REVERSE CHARGE MECHANISM SERVICES.PLS EXPLAIN,THANKS and REGARDS.

AI Summary

Clarification on Aggregator Services and Reverse Charge Mechanism in Notification 05/2015 ST; Example: Ola, Uber /2015ST An inquiry was made about the nature of aggregator services under the reverse charge mechanism as per Notification 05/2015 ST. The term 'aggregator' is defined as an entity managing a web-based application that connects customers with service providers under a brand name. An example provided was Cleartrip, which connects customers to airlines and hotels, but it was clarified that Cleartrip is not an aggregator. Instead, services like Ola and Uber, where the brand connects customers to service providers under its name, qualify as aggregators. The discussion also highlighted the service tax obligations of aggregators.