Import of services

As per import of service rule, it is the recipient of the service need to pay service tax on amount of service right, My query is w.r.t. that in case foreign company who has provided us the designing services from their office in USA but they are having branch office in India so in this case also, do the recipient of services still need to pay service tax? OR we can escape by saying that they have establishment in India hence, we are not liable to pay service tax as per exception given in the rule. NOTE :It is to be noted that the branch office in India is not at all involved in the services provided by their office from USA Thanks in advance