Opthalmic Surgeon rendering services to TPA Insurance Companies enjoys exemtion from Service Tax vide Not. No. 25/2012.The amount of TPA receipts are more than 25 lakhs in F.Y. 14-15. In the same year he has received rent from commercial property of Rs. 8 lakhs. Will he be required to charge service tax on this rent received of Rs. 8 lakhs Rs. or will he enjoy the benefit of threshold limit of 10 lakhs because his opthalmic profession receipts are exempt services ?
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