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Dear Anupinder Singh,
For detailed understanding of service tax on Aggregator, kindly refer attached article on “SERVICES TO AGGREGATOR” UNDER SERVICE TAX – REVERSE CHARGE- written by CA Roopa Nayak, Partner of Hiregange & Associates.
https://hiregange.com/categories/Services_to_Aggregator_under_Service_Tax_Reverse_Charge_Aug_2015.pdf
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