If a trust (AOP) running business of Canteen it means They are providing canteen services to the education institutes, Panchayat Samiti, Municipality, private institute, Hostels(govt & private) and private company on the basis of contract. Then my questions are 1. Service tax applicable for Trust? 2. Service tax applicable for providing services to Government recognised Institutes? 3. If Service tax applicable then at what rate should be calculate? 4. In canteen business food are included then VAT Applicable on this? 5. If Vat and Service tax applicable to the trust how to calculate? 6. is it Cenvat credit available on input vat and Service Tax?