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AGGREGATOR SERVICES

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 3-10-2015 - Aggregator In case of aggregator model of services, it was a dispute as to who is the service provider and who is service receiver. The defence of the aggregator has been that they do not provide any service so as to be liable to Service Tax. The word 'aggregate' literally means a whole formed by combining several elements; formed by the combination of many separate items or units. The aggregator is one, who therefore aggregate .....

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name or trade name of the aggregator For this definition, 'brand name or trade name' as defined in Rule 2(bca) of Service Tax Rules shall mean as under: (bca) 'brand name or trade name' 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, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a se .....

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ication and a communication device (say, mobile). Services should be provided under the brand name or trade name of the aggregator. Brand name or trade name (like ola, uber, taxi for sure and so on) can be a name or a mark such as - invented word or writing. a symbol, monogram, logo, label, or signature, which is - registered or otherwise used for the purpose of indicating or indicate a connection a connection between service and person using name or mark in course of trade and such connection i .....

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ner and provider of service is one only where as in case of aggregator, aggregator manages the app and cab is owned by service provider. The aggregator gets only commission for each drive. In India, there are about 920 million mobile users and the market is growing fast. Mobile apps usage is the major revenue churner for aggregators. While in case of Meru, about 65 per cent revenue comes from mobile apps, in case of Ola cabs, it is 85 per cent. For Uber, it is 100 per cent. It brings simplicity .....

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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 .....

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relation to service provided or agreed to be provided by a person involving an aggregator in any manner, the aggregator of the service: Provided that if the aggregator does not have a physical presence in the taxable territory, any person representing the aggregator for any purpose in the taxable territory shall be liable for paying service tax; Provided further that if the aggregator does not have a physical presence or does not have a representative for any purpose in the taxable territory, t .....

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