Who has to pay service tax in india?

Rule 2 of Service Tax Rules on the link below defines -who is liable to pay service tax as under in addition to service providers in all other cases.
http://allindiantaxes.com/strule2.php

d )â€œPerson liable for paying service taxâ€ means, -
( i ) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit -
( a ) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or
( b ) the Chairman-***-Managing Director, Mahanagar Telephone Nigam Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or
(c)any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);
( ii ) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service(vide Notification No.17/2006-Service Tax, Dated: April 25, 2006)
; and
(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business or the life insurance business, as the case may be, in India.
( iv ) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service; (Vide Notification No.10/2006-ST dated 19.04.2006)
(v) in relation to taxable service provided by a goods transport agency , where the consignor or consignee of goods is-
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any company formed or registered under the Companies Act, 1956 (1 of 1956);
(c) any corporation established by or under any law;
(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;
(e) any co-operative society established by or under any law;
(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or
(g) any body corporate established, or a partnership firm registered, by or under any law,
any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;
(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case be, the mutual fund or asset management company, as the case may be, receiving such service;
â€œ(vii) in relation to sponsorship service provided to any body corporate or firm, the body corporate or firm, as the case may be, who receives such sponsorship service; (Vide Notification No.17/2006-ST dated 25.04.2006)