Concept of aggregator in Reverse Charge

Suppose Mr A hires Taxi from UBER Company through Mobile App

UBER Company sends  a car from Raju Taxi  Service to Mr A

Here

Mr Raju Taxi Service is Service provider

Mr A is  Service Provider and

UBER is Called Aggregator

With effect from 1/3/2015, the Aggregator UBER is liable to pay Service tax even though he is not service provider or service receiver

Notification No. 5/2015 ST dated 01.03.2015

Aggregator means a person, who owns and manages a web based software

application,  and by means of the application and a communication device, enables

a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator

What is Brand Name?

Brand name or trade means a brand name or a trade name whether registered or

not, that is to say, a name or a mark, such as an

invented word or writing

symbol

Monogra,

Label

Signature

which is used for the purpose of indicating, or so as to indicate a connection, in the

course of trade, between a service and some person using the name or mark with or

without any indication of the identity of that person”

Who is liable to Pay Service Tax