Who are liable for payment of service tax?

Persons liable for payment of service tax :
in most of the cases, service provider is liable for payment of service tax. However,
following are the 4 exceptions to the above:
(i) Service Importer in India: Where any service is provided or is to be provided by a
person, who is a non-resident or is from outside India, not having any office in India,
the person receiving such service in India (service recipient) has to pay the service tax.
(ii) Insurance Company: In case of Insurance Auxiliary services, related to general
insurance and life insurance business, provided by an insurance agent, service tax is
to be paid by the company, which appointed the agent.
(iii) Consignor / Consignee : In case of Goods Transport Agency, the consigner /
consignee, who is making payment towards freight either himself or through his
agent, would be liable to pay service tax if the consigner/consignee of goods is a
registered Factory, Company, Society, Co-operative society, registered Dealer of
excise goods, registered Body corporate or a registered partnership firm.
(iv) Mutual Fund: In case of business auxiliary service of distribution of mutual fund by a
mutual fund distributor or an agent, as the case may be, the mutual fund or assets
management company, as the case may be, receiving such service, would be liable
to pay service tax.