Reverse charge on aggregator services makes the service recipient liable for service tax on aggregator-enabled services under notification. Reverse charge applies to taxable services provided or agreed to be provided by a person involving an aggregator, defined as one who owns and manages a ... Summary
Reverse charge on aggregator services makes the service recipient liable for service tax on aggregator-enabled services under notification.
Reverse charge applies to taxable services provided or agreed to be provided by a person involving an aggregator, defined as one who owns and manages a web based software application enabling customers to connect with service providers under the aggregator's brand; liability for service tax is shifted from the service provider to the service recipient under the specified notification.
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