https://www.taxtmi.com/article/detailed?id=6116 An aggregator is a person owning and managing a web based application enabling customers to connect with service providers under the aggregator's brand; where services are provided using the aggregator's brand and the aggregator or an Indian representative has presence in India, the aggregator or its representative is liable for service tax, and where the aggregator lacks Indian presence an appointed agent must pay. The reverse charge mechanism makes the service receiver liable for the tax where a service involves an aggregator. Registration issuance is to be expedited and digitally signed invoices and recordkeeping are required, with CBEC to notify conditions. en-us Mon, 02 Mar 2015 07:25:46 +0530 Mon, 02 Mar 2015 15:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6116 An aggregator is a person owning and managing a web based application enabling customers to connect with service providers under the aggregator's brand; where services are provided using the aggregator's brand and the aggregator or an Indian representative has presence in India, the aggregator or its representative is liable for service tax, and where the aggregator lacks Indian presence an appointed agent must pay. The reverse charge mechanism makes the service receiver liable for the tax where a service involves an aggregator. Registration issuance is to be expedited and digitally signed invoices and recordkeeping are required, with CBEC to notify conditions. Articles Service Tax Mon, 02 Mar 2015 07:25:46 +0530 https://www.taxtmi.com/article/detailed?id=6116