Service tax for fy 14-15

My Assessee was having gross receipt of Rs.13.5 lakhs in FY 2013-14. In the same receipts, there were receipts from NMMC (Government Local Body) of Rs.5 lakhs which were exempted from service tax. Hence, on balance gross receipts of Rs 8.5 lakhs, no service tax was paid since it was below taxable limit of Rs.10 lakhs.

I need to know whether the same assessee will get benefit of Rs.10 lakhs exemption in FY 2014-15 or he has to pay service tax right from the begining.

Thanks

CA ANAND BAGADE

9820956767