What is the meaning of aggregator? Who is liable in the case of aggregator? What will be if aggregator or any his representative does not have any physical presence in taxable territory?
1 April, 2015
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Aggregator liability: platform owners bear service tax responsibility, with representatives appointed if no taxable territory presence. An "aggregator" is the owner manager of a web based application enabling customers to connect with service providers under the aggregator's brand; the ... Summary
Aggregator liability: platform owners bear service tax responsibility, with representatives appointed if no taxable territory presence.
An "aggregator" is the owner manager of a web based application enabling customers to connect with service providers under the aggregator's brand; the aggregator is the person liable for paying service tax for services involving the aggregator. If the aggregator lacks physical presence in the taxable territory, a person representing the aggregator in that territory is liable; if there is neither presence nor representative, the aggregator must appoint a person in the territory who will be liable to pay service tax.
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