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is this a exempted serivice ?

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(Querist)
08 December 2009 A software development company, registered in a
Software Technology Park, is also doing recruiting process like calling, making telephonic interviews, selecting on behalf of its US based parent company. Whether this 'Recruiting Services' is taxable or exempt ? If taxable then under which category ?
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
08 December 2009 Manpower Recruitment Agency code for service tax 00440060 applicable from 07-07-1997
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
08 December 2009 Since the service is to a US based company, should not the service be exempt, being Export of Service ?




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