Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India - 2/2017 - Service Tax

Aggregator exclusion for lodging platforms clarified, and customs-compliant importer designated liable for vessel carriage service tax.

The amendment excludes from the definition of aggregator persons who only connect customers with lodging-service providers where the provider is service-tax registered and receives the entire consideration directly. It also designates as liable for service tax the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962, for goods transported by vessel from outside India to the customs station of clearance, when both supplier and recipient are located in non-taxable territory.