Applicability of service tax

Hi guys Need your inputs. There are two companies a) ABC & Co (Foreign company) and b) XYZ & Co (Indian Company). The ABC gives a grant to xyz for some research which is under the preview of Foreign Contribution Regulation Act (FCRA), 2010. The patent if any derived out of the research project will belong to xyz only. But the grant agreement has one clause where in the ABC will have a royalty free access to the patented technology. So my question is whether the service tax department will argue this as a service contract and not as grant because the ABC company has a royalty free access to the technology developed. If at all the department argues this as a service contract, can we claim this as export of service? Thanks Sandeep