MY CLIENT HAS A BUSINESS OF MANPOWER SUPLLY WHOSE COMMISSION EXCEEDS 10 LAKHS. HE HAS ALSO RENTED A COMMERCIAL PROPERTY AND RECEIVES RENT OF 5 LAKHS. HE PAYS SERVICE TAX ONLY ON COMMISSION FROM SUPPLY OF MANPOWER AND NOT ON THE RENT RECEIVED. IS HE LIABLE TO PAY SERVICE TAX ON THE RENT RECEIVED?