Do Service Tax applicable????

Dear Friends,

            I am working in a Export Organisation with 100% EOU accredation. Hence we have no requirement for Service Tax or billing etc... Right now, we have planned to organise a training event. In such case, will the registration fee which we collect would acquire service tax or how can i treat the amounts.

            We should be providing receipts for the fee etc... Can anyone of you guide me with the situation.

Thanks

Samrat