https://www.taxtmi.com/article/detailed?id=6155 A new aggregator definition makes the aggregator (or its representative/appointive) liable for service tax for services enabled via its web application; the rules also establish a new registration process, permit digitally signed invoices and electronic record-keeping under CBEC-prescribed conditions, and remove a recovery rule now covered by statute. The reverse charge mechanism is broadened to shift tax incidence to specified recipients, abatements for transport services are standardized subject to non availment of CENVAT credit, exemptions are restructured with certain services added and others withdrawn, and select service tax rates are adjusted. en-us Mon, 16 Mar 2015 08:26:26 +0530 Mon, 16 Mar 2015 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6155 A new aggregator definition makes the aggregator (or its representative/appointive) liable for service tax for services enabled via its web application; the rules also establish a new registration process, permit digitally signed invoices and electronic record-keeping under CBEC-prescribed conditions, and remove a recovery rule now covered by statute. The reverse charge mechanism is broadened to shift tax incidence to specified recipients, abatements for transport services are standardized subject to non availment of CENVAT credit, exemptions are restructured with certain services added and others withdrawn, and select service tax rates are adjusted. Articles Service Tax Mon, 16 Mar 2015 08:26:26 +0530 https://www.taxtmi.com/article/detailed?id=6155