\n

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
\nEXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]<\/strong><\/p>\n

 GOVERNMENT OF INDIA MINISTRY OF FINANCE
\n(DEPARTMENT OF REVENUE)<\/strong><\/p>\n

 New Delhi, the 1<\/strong>^{st<\/sup><\/strong> March, 2015<\/strong><\/p>\n}

 NOTIFICATION
\nNo.5\/2015-Service Tax,<\/strong><\/p>\n

 G.S.R.(E).-<\/strong>In exercise of the powers
\nconferred by sub-section (1) read with sub-section<\/p>\n

 <\/p>\n

(2) of section 94 of the Finance Act, 1994 (32 of 1994), the
\nCentral Government hereby makes the following rules further to amend the
\nService Tax Rules, 1994, namely:-<\/p>\n

 <\/p>\n

1.                 
\n(1)These
\nrules may be called the Service Tax (Amendment) Rules, 2015. <\/p>\n

 <\/p>\n

(2)  
\nSave as otherwise provided in these rules, they
\nshall come into force on the 1^{st<\/sup> day of
\nMarch, 2015. <\/p>\n}

 <\/p>\n

2.  In the Service Tax Rules,
\n1994,- <\/p>\n

 <\/p>\n

(a)in rule 2, in sub-rule (1),-<\/p>\n

 <\/p>\n

(i)after clause(a), the following clause
\nshall be inserted, namely:-<\/p>\n

 <\/p>\n

\u2018(aa) \u201caggregator\u201d means a person, who owns and
\nmanages a web based software application, and by means of the application and a
\ncommunication device, enables a potential customer to connect with persons
\nproviding service of a particular kind under the brand name or trade name of
\nthe aggregator;\u2019;<\/p>\n

 <\/p>\n

(ii) after clause (bc),the following clause
\nshall be inserted, namely:-<\/p>\n

 <\/p>\n

\u2018(bca) \u201cbrand name or trade name\u201d
\nmeans, a brand name or a trade name, whether registered or not, that is to say,
\na name or a mark, such as an invented word or writing, or a symbol, monogram,
\nlogo, label, signature, which is used for the purpose of indicating, or so as
\nto indicate a connection, in the course of trade, between a service and some
\nperson using the name or mark with or without any indication of the identity of
\nthat person;\u2019;<\/p>\n

 <\/p>\n

(iii)  
\nin
\nclause (d), in sub-clause (i),- <\/p>\n

 <\/p>\n

(I)  after item (AA),the
\nfollowing item shall be inserted, namely:- <\/p>\n<\/div>\n