Service tax on lease rent

Service provider (The comapny) is liable to pay service tax.

As per the service tax classfication rules u/s 66F:

More than one services provided (Bundle service) by service provider then Service tax payable as follows:

1) Naturelly bundled - Essential service willl  be taken.

2) Artificially bundled - Highest taxability.

In your case..bundle services are naturally bundled thenfore Service tax payable as per the "Renting of Immovable property" declared service u/s 66E.