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of <h1>Aggregators Must Pay Service Tax: New Rules from March 1, 2015, Ensure Compliance Even Without Physical Presence.</h1> An aggregator is defined as a person who owns and manages a web-based software application, enabling customers to connect with service providers under the aggregator's brand name. According to the service tax rules effective from March 1, 2015, the aggregator is liable for paying service tax on services provided. If the aggregator lacks a physical presence in the taxable territory, their representative is responsible for the tax. If neither the aggregator nor a representative is present, the aggregator must appoint someone within the taxable territory to handle the service tax obligations.
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