https://www.taxtmi.com/article/detailed?id=6467 Services provided via a platform that owns and manages a web based application and connects customers with service providers under the platform's brand are treated as involving an aggregator. The aggregator is the person primarily liable for Service Tax when such services are provided under its brand; if no physical presence exists in the taxable territory the aggregator's representative or an appointed person in that territory becomes liable. Service Tax on such services is payable under the reverse charge mechanism and is 100 percent payable by the aggregator or its representative/appointee. en-us Sat, 03 Oct 2015 11:34:31 +0530 Sat, 03 Oct 2015 11:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6467 Services provided via a platform that owns and manages a web based application and connects customers with service providers under the platform's brand are treated as involving an aggregator. The aggregator is the person primarily liable for Service Tax when such services are provided under its brand; if no physical presence exists in the taxable territory the aggregator's representative or an appointed person in that territory becomes liable. Service Tax on such services is payable under the reverse charge mechanism and is 100 percent payable by the aggregator or its representative/appointee. Articles Service Tax Sat, 03 Oct 2015 11:34:31 +0530 https://www.taxtmi.com/article/detailed?id=6467