The basis of classifying taxes into direct and indirect tax is whether the burden of the tax is shiftable to others or not. If it is not shiftable, i.e., when liability to pay taxes and the burden falls on the same person, it is a direct tax. And when the burden of a tax is shiftable i.e., liability to pay taxes falls on some person and burden on the other, known as indirect taxes.
Examples of direct taxes are : Income tax, corporate tax whereas, sales tax and service tax are the examples of indirect tax.