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of <h1>Reverse Charge Applies to Aggregator Services; Service Recipient Liable for 100% Tax Under Rule 2, Service Tax Rules 1994.</h1> From March 1, 2015, under Notification No. 07/2015, services involving an aggregator are subject to reverse charge, where the service recipient is liable for 100% of the service tax. An 'aggregator' is defined as a person who owns and manages a web-based software application, facilitating connections between potential customers and service providers under the aggregator's brand or trade name, as per Rule 2 of the Service Tax Rules, 1994. The service provider bears no tax liability under this arrangement.
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