Person liable to pay service tax [Section 68 & Rule 2(1)(d) of the Service Tax Rules, 1994] :

Section 68 of the Finance Act, 1994 is the principal section which fixes responsibility to pay service tax. The powers to decide time and manner of payment of service tax have been granted to the Central Government vide rule 6 of the Service Tax Rules, 1994.

Generally, it is the service provider rendering taxable services who is liable to pay service tax to the Central Government at regular intervals of time (normal charge). However, in certain cases, Government finds it convenient to collect service tax from the service receiver (reverse charge) or any other person who is liable for paying service tax (other than service provider) e.g. an aggregator.