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!
CAclubindia
