Effective date of applicability
The effective date for levy of Service Tax on Aggregator’s services shall be 1st March 2015. The amendments in Service Tax Rules 1994 and Notification No. 30/2012-ST have been made w.e.f. March 1, 2015 itself, i.e. date of notifications.
The aggregators were till now not specifically covered under the Service Tax and could not catch the attention of revenue authorities.