Service tax

Hi,

Can u tell me if Service Tax on rent would be exempt for a corporate assessee if the annual rent received is less than 10 lakhs (ie Rs. 9 lakhs). The assessee has other income as well (apart from rentai income) which amounts to 20 lakhs on which service tax is applicable.

Is the applicability of service tax on the whole amount ie 29 lakhs (20 + 9)  or will the assessee be exempt from paying service tax on rent as it is less than 10 lakhs..