Taxable person can be any individual, company, enterprise, partnership, club, trust body, co-operative society, association, etc.
Taxable services are any services which are listed in the various categories in the Second Schedule of Service Tax Regulations 1975 (STR) [P.U.(A)52/75].
These categories can be summarised as follows:
B1 Restaurants located in hotel having more than 25 rooms
B2 Restaurants located in hotel having less than 25 rooms
C Restaurants located outside hotel
D Night clubs, dance halls, cabarets, health centres, massage parlours, public houses and beer houses
E Private clubs
E1 Golf course and golf driving range other than those in group A and E
F Private hospitals
G Other service providers