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In respect of any service provided under aggregator model, the aggregator,
or any of his representative office located in India, is being made liable to
pay Service Tax if the service is so provided using the brand name of the
aggregator in any manner.
If an aggregator does not have any presence, including that by way of a representative, in such a case any agent appointed by the aggregator shall pay the tax on behalf of the aggregator. In this regard appropriate amendments have been made in rule 2 of the Service Tax Rules, 1994 and notification No. 30/2012-ST dated 20.6.2012 This change comes into effect immediately i.e., w.e.f. 1st March, 2015.
About Me
- ravindra kumar
- I did my graduation from IIT Delhi and Post Graduate Diploma in Supply Chain and Logistics from LIBA Chennai.Worked five years in the BHEL then fifteen years in Revenue Department .Currently practicing as Indirect Tax Consultant in Service Tax, Excise and Customs.
Monday, March 9, 2015
Service aggregator like über will have to pay service tax
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