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is this a exempted serivice ?

This query is : Resolved 

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 ?

08 December 2009 Manpower Recruitment Agency code for service tax 00440060 applicable from 07-07-1997

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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