Small service exemption

Individual and HUF both are diffarent persons as per Service tax and INcome tax act. INcome from taxable services is only considered for small service providers exemptions. If rent received from residential property it is purely exempted. IF rent received from commercial propertly then you can check the small service provider exemption is available or not.

example (Income from commerical property):

During financial 12-13: Rent from commerical property is Rs. 845,000 - No need to take registration

For FY 13-14 -  your taxable income in FY 12-13 is less than 10 lakhs then you are small service provder. D. During this year i.e., FY 13-14 your income from commerical property is 1105000 then you should pay service tax on Rs. 1,05,000 (1105000-1000000).

For FY 14-15: your taxable income in FY 13-14 is more than 10 lakhs then you are not small service provder.  During this year i.e., FY 14-15 your income from commerical property is 835000 then you should pay service tax on Rs. 8,35,000.
 

For ariving small service provider limit noneed to club income received in individual capacity with HUF capacity. Both are diffarent as per SErvice tax.