service tax on commercial rented property

Paddu Jaladi (15 Points)

05 July 2017  
senior citizen aged at 68 getting annual rent rs 180000/-
is she liable to pay service tax because the by the time of entered into agreement not mentioned who has to pay the service tax
now tenant reluctant to pay

is she liable to pay or not

any exemptions for senior citizens ,not taken any loans from banks etc