TaxTMI 
TaxTMI 
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.
Aggregator service
07 Mar 2015 
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Aggregator service definition: platform liable for service tax when services are connected and supplied under its brand via its application.
An aggregator is a person who owns and manages a web based application that enables customers to connect with service providers and under whose brand name the services are offered. Where these conditions are satisfied the aggregator is treated as the taxable provider for services facilitated via its webpage or brand, concentrating service tax collection on the aggregator; platforms that merely list third party services may not qualify, while services provided under the platform's own brand typically do. (AI Summary)
An aggregator is a person who owns and manages a web based application that enables customers to connect with service providers and under whose brand name the services are offered. Where these conditions are satisfied the aggregator is treated as the taxable provider for services facilitated via its webpage or brand, concentrating service tax collection on the aggregator; platforms that merely list third party services may not qualify, while services provided under the platform's own brand typically do. (AI Summary)