Service of aggregator in rcm

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A new service wad added to the perview of RCM that is SERVICE OF AGGREGATOR. Please explain what kind of aggregator is talked about ?
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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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