https://www.taxtmi.com/forum/issue?id=111612 An aggregator is a person owning and managing a web based application that enables a potential customer to connect with persons providing a particular kind of service under the aggregator's brand; such an aggregator is made the person liable to pay Service Tax for services involving an aggregator, with representative or appointed persons liable where the aggregator lacks presence, and Service Tax on such services is payable under reverse charge. By contrast, online marketplaces facilitating sale of goods ordinarily qualify as intermediaries rather than aggregators and are analysed under intermediary/place of provision rules. en-us Mon, 13 Mar 2017 17:43:34 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111612 An aggregator is a person owning and managing a web based application that enables a potential customer to connect with persons providing a particular kind of service under the aggregator's brand; such an aggregator is made the person liable to pay Service Tax for services involving an aggregator, with representative or appointed persons liable where the aggregator lacks presence, and Service Tax on such services is payable under reverse charge. By contrast, online marketplaces facilitating sale of goods ordinarily qualify as intermediaries rather than aggregators and are analysed under intermediary/place of provision rules. Discussion-Forum Service Tax Mon, 13 Mar 2017 17:43:34 +0530 https://www.taxtmi.com/forum/issue?id=111612