In reverse charge the liability of Service Tax Payment is on the Service Receiver.

Here in India Service Tax is the liability of the person who provides the services.
It means generally the service provider is responsible for the tax liability.
There are some exception in Service Tax Act to the above rule is that the responsibility is on service provider.
In some category of services the ultimate responsibility is on Service Receiver.
There are few services in which some abatement is considered at the time of payment of tax.There is a reverse charge is applicable to few services
In reverse charge the liability of Service Tax Payment is on the Service Receiver.
The detailed chart is as follows for the Reverse charge services.

Sr. No.	Description of service	Service Provider	Service Receiver	Liability of service tax
1	Insurance agent's service	Insurance Agent	Insurance Company	100% by insurance company
2	Goods Transport Agency (GTA) service	Goods Transport Agency (one who issues consignment note)	Consignor or consignee who is (a) factory, society, registered dealer of excisable goods, body corporate, partnership firm, AOP and (b) who pays or is liable to pay freight either himself or through his agent for transportation of such goods in goods carriage	Tax payable on 25% of value if Cenvat credit has not been availed by service provider. Hence, it is necessary to obtain certificate from the service provider (GTA) that he has not availed any Cenvat credit. Otherwise, service tax will be payable on 100% of the value. Entire tax is payable by service receiver. Person liable to pay freight for transportation of goods, located in taxable territory, shall be the person who receives the service. If such person is located in non-taxable territory, the provider of service shall be liable to pay service tax.
3	Sponsorship service	Any person	Any body corporate or partnership firm located in the taxable territory	Entire tax payable by service receiver. If the receiver of service is not body corporate or partnership firm or if such body corporate or partnership firm is not located in taxable territory, the service provider (i.e. person receiving the sponsorship money) will be liable to pay the service tax.
4	Arbitral Tribunal services	Arbitral  Tribunal	Business Entity	Entire tax payable by service receiver
5	Advocate or Advocate Firms for Legal services	Individual Advocate or Advocate Firms	Business Entity having turnover exceeding ` ten lakhs per annum, located in taxable territory	Entire tax payable by service receiver
6	Services of director towords company	Director	Company	Entire tax payable by service receiver
7	Support Services by Government or Local Authority excluding renting of immovable property and services specified in clauses (i), (ii) and (iii) of Section 66D(a) of Finance Act, 1994 (These cover postal, port, airport and railway services)	Government or Local Authority	Business Entity located in taxable territory	Entire tax payable by service receiver
7	Renting or hiring of motor vehicle designed to carry passengers to any person who is not in the similar line of business	Individual, HUF, proprietary or partnership firm, AOP located in taxable territory	Business entity registered as body corporate located in the taxable territory	Tax on 40% of value by service receiver and Nil by service provider. If the service provider intends to avail Cenvat credit, he can pay service tax on balance 60%. Thus, service receiver is liable to pay service tax only on 40% value.
8	Supply of Manpower for any purpose or security service (The words ‘or security service’ were added w.e.f. 7-8-2012	Individual, HUF, proprietary or partnership firm, AOP located in taxable territory	Business entity registered as body corporate located in the taxable territory	Tax on 25% of value by service provider and 75% by service receiver
9	Service portion in execution of Works Contract	Individual, HUF, proprietary or partnership firm, AOP located in taxable territory	Business entity registered as body corporate located in the taxable territory	Tax on 50% of value by service provider and 50% by service receiver
10	Services received from non-taxable territory (Import of Service)	Located in non-taxable territory	Located in taxable territory	Entire tax payable by service receiver.