Service tax on aggregators for services in negative list

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Hi,  I understand that as per the Union Buget 2015, aggregators of services are liable to pay 100% of the service tax for the service provided.  My question is, what if the underlying service being provided is listed in the negative list?  

For instance, if an aggregator provides service of hiring vehicles for the purpose of transportation of goods, where the customers (buyers on the tech platform) would typically be GTA (they issue consignment note, not the aggregator).  Would the aggregator still be expected to pay service tax just becase "all" aggregation services are taxable, or would they not be required to pay service tax as the underlying service is exempt?  Thank you!

Replies (2)

The GTA himself is not liable for the specified persons. The consignor/ consinee would be liable. 

It maybe advisable to write to revenue seeking their confirmation that such services woudl not be liable provding the  model in detail.

Thanks for your reply.  Yes, I do understand that the consignor/consignee would be liable to pay service tax under RCM.  However, my query was whether the aggregator would also be liable to pay service tax on the service (which in this case is actually in the negative list), under the notification for Aggregator services under the Finance Act 2015.

I will check with the department also on this, but any light you can throw on this would be highly appreciated.

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