Commmercial + residential rental income service tax.

Hi Gurus,

I m a Qualified Medical Practisioner. Myself and my mother receives both commercial & residential rental income.

Commercial rental income 19 Lakh /annum (both). Residential Income Rs 10 Lakh (both). & I earn income from my well going Practise Rs.4 Lakh.

Extract :

Myself                                                                                                    

1.a) My commercial rental Income  9.5 Lakh                                           

2.a) My Residential rental Income 5.0 lakh                                         

3. My Practise Income 4.0 Lakh

My Mother 

1.b) My Mother commercial Income Rs 9.5 Lakh

2.b) My Mother Residential Income Rs 5.0 Lakh

My Queries are

1. Should I pay service Tax

2.My mother (58 yrs) eligible for service tax.

Thanks in advance

Dr.Raja.