If service provider - A Partnership Firm has let out a building of two floors to a company, under two different agreements stating that first floor is for Business purpose and rent payable is Rs 8,00,000/- P.M and second floor is for residential purpose of the company's employees for rent of Rs 3,00,000/- P.M. Should the service provider needs to pay Service Tax on the amount Rent collected for let out of Second floor for residential purpose.