https://www.taxtmi.com/acts?id=644 Definitions in the Service Tax Rules, 1994 allocate tax liability by defining aggregator, key service categories (including online information and database access or retrieval services), and the person liable for paying service tax. The rules make recipients liable for certain notified services and providers liable otherwise, with special rules for aggregators, cross border digital supplies, intermediaries, goods transport, renting of vehicles, supply of manpower and works contract service portions, and include objective location tests for online service recipients and provisos addressing absence of supplier presence in the taxable territory. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 15 Apr 2017 15:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=644 Definitions in the Service Tax Rules, 1994 allocate tax liability by defining aggregator, key service categories (including online information and database access or retrieval services), and the person liable for paying service tax. The rules make recipients liable for certain notified services and providers liable otherwise, with special rules for aggregators, cross border digital supplies, intermediaries, goods transport, renting of vehicles, supply of manpower and works contract service portions, and include objective location tests for online service recipients and provisos addressing absence of supplier presence in the taxable territory. Act-Rules Service Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=644