Service tax on Education Conference related IIT

This query is : Resolved

ashwani agrawal (Querist)
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21 June 2011 Dear friends,

A society registered u/s 12AA and conducting conferences in India as well as outside India but payment is received in Indianonly.
1. Whether Service tax will be applicable on both receipts
2. On which amount service tax applicable because receipt amount includes Hotel Bill & Air Tickets also.

Thanks in advance

Sreekumar

Sreekumar (Expert)
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22 June 2011 1. Assuming conferences is commercial one, if the amount received in foreign currency, the training given outside India is treated as export of services, hence not taxable. For Training given inside India is taxable.
2. Outside India no service tax. Within India, taxable