Aggregator service or pure agent or works contract?????

suresh kumar (CHARTERED ACCOUNTANT) (29 Points)

22 April 2016  

Dear experts please clarify my confusion here 

scenario:-

1) the company X offering a Four wheeler services through its web based app 

2) once the potential customer book an appointment for service  the X company will send executives to pick the car and taken it into its registered guarages (all local guarages since they are cheap and best at cost wise) 

3) once the service over the X company will pay to guarage say Rs.2500/- and take the car back and return to customer at his place

4) now the X company will charge customer Rs.3000 (Rs.500 as its commission and balance towards guarages bill )

NOW ON WHICH AMOUNT SERVICE TAX NEEDS TO BE PAID ? UNDER WHICH SERVICE CATEGORY?