Suppose Mr A hires Taxi from UBER Company through Mobile App

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


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





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


Who is liable to pay Service Tax

Aggregator located in India


Aggregator does not have physical presence in the taxable

Territory but has representative in India

Person representing the Aggregator

Aggregator does not have

Physical presence


Does not have representative in India


Aggregator has to appoint a person to pay service tax


Such person so appointed shall be liable to pays service tax

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.