Reverse charge

I have a query which is as follows:-

“A” Co has a branch in Dubai where it is receiving consultancy services from a US co. and payment of such consultancy is being made by “A” and such expenses are also being booked in the books of “A” not in the books of that Dubai branch, So is this transaction an import of service involving service tax reverse charge liability? If it is import then how can “A” avoid service tax liability?

Plz rply asap. Thanks in advance.