Export of Service or not

it is not treated as export of service as the services are providing in INDIA (place of supply)

Dear Manipraba,

As the question is not detailed, suggest you to look at the following GST provisions based on your speicific issue:

Section 13 IGST Act - Place of Supply when either supplier or recipient is outside India 

Section 2(6) IGST Act - Export of Service definition

Section 2(93) CGST Act - Recipient of Supplier of Service definition

Assumed that consideration liable from A&Co.

As per Section 13(3) of IGST Act, where goods are made physically available by the recipient, the place of supply is where services are actually performed, therefore could be said to be liable to GST.  This view is the conservative view. 

The concept of "goods physically made available" may need in depth deliberation/ a written opinion.