Our company is having a business of software development, training & coaching services, and provide the services to govt. departments, for example : recrutment for irrigation department Just like software devlopment for examination ( application form, answer sheets, result sheet, attendence sheet, receipts, mark sheet, website etc.). We are having a registration under training & coaching services. which service registraion for recrument of employee for govt. dept. and various type of departmental examinations. how we get the setoff for which service we will paid the service tax?