Service tax exemption available for each service?

Uday G (Business) (254 Points)

14 October 2013  

a person is providing professional service and the income is more than 10 lakhs, and he is charging service tax on this income.

He is also receiving rent from commercial property, but total rent for the year does not exceed Rs. 10 lakhs,

Whether he should charge service tax for the rent received.? or the exemption limit is applicable for each service?