Taxable person is defined under the Service Tax Act 1975 as any person who is prescribed to be a taxable person and is providing any taxable services.

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:

A   Hotels
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