Charitable trust liable to service tax

Respected sir/madam, 

People are comming to temple for darshan, where TRUST is also providing rooms to stay and other services at a very nominal rate. whether such services are laible to service tax?

Further same is also getting deduction under 80G. whether this can be justification that charitable TRUST is not doing any business, so not liable to service tax.

pls answer with LINKS

THANKING YOU

RAHUL GANDHI