Query on service tax

Under mega exemption sl no 16 only the amount charged for the 5 rooms wouldbe liable. Since the same is less than 10Lakhs not need for regiatration. [ assumed that in previous year he was not liable]

Thanku  Madhukar sir for your reply ,so sir  it means he donot have to pay to service tax during the current year.

sir one more query due to lack of knowledge the client has already registered and also paid service tax during the last 2 quarter then does it make liable ??