Paypal receipts from overseas clients

Hi,

We are providing IT services to overseas clients & we have some queries as below.

if we receive payments from overseas clients via Paypal against service provided.

1. Does it attract any Service Tax?

2. Can we show as export in accounting books

3 The payment is credited in INR in our bank account, do we need to lodge any documents with RBI?
  who will issue us FIRC?

Thanks in advance,

Manish