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

Service Tax Rules, 1994 Amended: Changes to 'Aggregator' Definition and Liability for Goods Transported by Vessel to India.

The notification amends the Service Tax Rules, 1994, effective January 22, 2017. It excludes certain individuals from the definition of 'aggregator' if they connect potential customers with service providers offering rental accommodations, provided the service providers are registered for service tax and receive payments directly. Additionally, it specifies that for services involving the transportation of goods by vessel from outside India to an Indian customs station, the person in India complying with certain sections of the Customs Act, 1962, is liable for service tax if both service provider and recipient are in non-taxable territories.