Service tax liability can be allocated to notified persons instead of providers, with the government specifying the payable extent. Service tax is payable by the person providing a taxable service at the rate specified in section 66B, in the manner and within the period prescribed. The Central Government may notify specific services for which tax is to be paid by a person other than the provider; such tax must be paid in the prescribed manner and the provisions of the Chapter apply to the notified person as if they were liable, with the Government able to specify the extent of liability between the notified person and the provider.