Does rental earnings received from letting out of a residential building needs to be included in rental earnings from commercial letting while calculation of Basic exemption limit for service tax exemption?

Say, for example, Mr X receives Rs 864000 annually as rental income by way of letting out his commercial shop and Rs 324000 annually from renting out a residential property. Now, whether he is liable to pay service tax as his total rental receipts are more than 10 lac?

Explanation 2. to section 65B(44)—

For the purposes of this Chapter,—

(a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons;

My query is as follow:

(1). is Incorporated association or body of persons and its members, are distinct person or not, if yes why??

(2). whether service tax is applicable on service provided by incorporated association or body of persons to its members??

for RCM -under advocate service provide by him.

service provider --individual or a firm of advocates

whether individual means (proprietorship firm also )
and firm means (proprietorship firm and partnership firm also.)

whether due date of payment of service tax by off line is eliminated from october 2014, and now single mode is payment of service tax.

service tax registration NO. is allotted on PAN based NO.
I want to know of what is meaning of

PAN No. + SD 001
PAN No. +ST 001
meaning of SD or ST or 001.

whether servicetax is to be paid on payment
basis after the date of invoice if payment
for service is recieved after some period ?

if a person ( service receipent) entera into an rent agreement with owner of immovable property ( service provider) and undertake to bear service tax liabilty and also pay the same from his own account. then whether the liabilty of service tax payment for service provider gets discharged under service tax act.

How I register myself online to service Tax,What Kind of documents required for the same,fee, validity of the registration, how & where pay the service tax,in which type of business service tax required,who is liable to register under service tax & is there limit turn over to pay service tax,is it required for Tours & Travel Agency,is there any relaxation for North East & Assam state.

Can anyone let me know what is meant by "Presentation made in person"? while going through negative list of services I came across this.. it said "Advertisement excludes Presentation made in Person" Thanks in Advance...

It is said that no RCM will apply if the maintenance contract is service oriented. My query is whether the Service Receiver has to reimburse the ST in full to the Service Provider being an individual or to remit 50% by the Service Receiver and to reimburse 50% to the Service Provider.