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Export of service
No, Service tax will not be applicable, if services provided out of India.
As per Rule 6A of Service Tax Rules, 1994, provision of any service provided or agreed to be provided shall be termed as Export of Service if following conditions are satisfied:-
1. The provider of taxable service is located in taxable territory.
2. the recipient of service is located outside India.
3. the service is not a service specified in the negative list [Section 66D].
4. the place of provision of the service is outside india.
5. the payment for such service has been received by the provider of service in convertible foreign exchange.
As per my view, In your case all the above conditions are satisfied. Hence, it will be covered under export of service and you are not liable to pay service tax.
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