Service tax applicability

XYZ Co-op Society Ltd. has leased out its premises to a Bank and earns a monthly rent of Rs. 90000/- per month. Also it provides place for playing Table Tennis and Badminton to outsiders / members, whether Service Tax will apply on the receipts recognised towards renting of place for Badminton and Table Tennis as its Receipts towards Renting of Premises have already crossed the basic exemption limit.

Regards,

Devendra Kulkarni