Query on Aggregator sevices

[Jahnavi Katukuri]

1. Whether online retail websites viz.Flipkart,Snap deal,Amazin.,are covered under the notification no:5/2015-ST dated 1/3/2015 ?
2. Whether these websites come under the purview of definition or requirements mentioned by the notification stated above ?

My contention is that :

As per the notification mentioned above

For this definition of aggregator, following conditions are relevant -

1. aggregator should be a person (as defined in section 65B (37) of Finance Act, 1994
2. Aggregator should own and manage a web based software application
3. It should enable a potential customer to connect with persons providing service of a particular kind (say, car rentals)
4. Such connecting shall be by means of the web application and a communication device (say, mobile)
5. Services should be provided under the brand name or trade name of the aggregator

As per the point 3 above the aggregator should enable the customer to connect with person providing service of any kind and not just trading of goods( which is the case with these online retail websites).

And with the above contention,I conclude that these retails websites are outside the purview of the notification stated above .

So,i humbly request the respected experts to help me in boosting my knowledge.

Thank you.

AI Summary

Are Online Retail Platforms Like Amazon Aggregators Under Notification No. 5/2015-ST? Clarifying Service Tax Applicability A discussion on whether online retail platforms like Flipkart, Snapdeal, and Amazon fall under the definition of 'aggregator' as per Notification No. 5/2015-ST dated 1/3/2015. The original query argues that these platforms do not meet the criteria since they facilitate trading of goods rather than connecting customers with service providers, which is a key condition for being an aggregator. Responses clarify that these platforms are not aggregators but may be considered intermediaries or providers of business support services, thus liable for service tax under different provisions. The discussion aims to clarify the applicability of service tax regulations to these online platforms.