If it is truly two buildings (separate structures or separated by an approved fire wall) you can actually run a separate service from the service point to each building. This is advantageous as each building would have power in the event the other building did not (fire, etc).
If it is separate occupancies (structurally one building) 230.40 exception will allow you to run a set of service conductors to each occupancy from the one service point to each occupancy.
Most common install here is as tortuga notes: a service point with meters and disconnects with feeders to each occupancy.