Quarry on Service Tax on Rental Income

Dear All,

My Client has commercial propery, they provide the following

1) Renting of propery commercial purpose & Government Office (Both)

          a) How to present in the ST3

          b) Client pay only the rent & Later after 3 or 4 months they pay Service Tax Amount  / They also tell that some case is happening in court, they are all waiting for judgement - How to go about this??

2) Providing water facility from well to thier client - Is Service Tax applicable ??

3) Providing Lift facility to thier client - Is Service Tax applicable ??

Please advice me

Regards

Srini