hotel industry

Dear sir,

My client have a hotel with 15 Rooms. 11 rooms are ordinary with tarrif below 1000/- and 4 rooms are deluxe rooms with tarriff above 1000/-. Will the service tax be applicable on all the rooms or only deluxe rooms. Further will  the exemption limit of Rs. 10 lacs be applicable on tarriff received from deluxe rooms or on all the rooms.