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    <title>Aggregator service</title>
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    <description>An aggregator is a person who owns and manages a web based application that enables customers to connect with service providers and under whose brand name the services are offered. Where these conditions are satisfied the aggregator is treated as the taxable provider for services facilitated via its webpage or brand, concentrating service tax collection on the aggregator; platforms that merely list third party services may not qualify, while services provided under the platform&#039;s own brand typically do.</description>
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      <description>An aggregator is a person who owns and manages a web based application that enables customers to connect with service providers and under whose brand name the services are offered. Where these conditions are satisfied the aggregator is treated as the taxable provider for services facilitated via its webpage or brand, concentrating service tax collection on the aggregator; platforms that merely list third party services may not qualify, while services provided under the platform&#039;s own brand typically do.</description>
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