Service tax and tds are applicable on lease business

We are maintain the partnership firm of Hotel (only accommodation). Three managing partners on this business. Now the partners has decided to give their business on lease. The lessee has agreed to pay the monthly remuneration to the partners for the purpose of lease business. There is any tds/ service tax applicable for the partner remuniration for the lease business. How will show the books in these transactions. Can any one guide to me..... what are the amounts comes under the incidence of the tax in the lease partnership firm.