Service tax

Business Auxiliary service has been specified under section 65(105)(zzb) of Finance Act, 1994. Such services have not been included specifically in Para 3 of Export of service Rules, 2005. But Para 3(iii) of the same rules includes service specified in clause (105) of section 65 of the Act (excluding a few) where such services are provided in relation to business or commerce, to a recipient located outside India and in other cases provision of such services to a recipient located outside India at the time of provision of such service.

If your case is covered under the general clause, it would be treated as export of service, and accordingly no service tax would be payable.

Your second query is a little vague. Professionals cover people from different fields and are covered under different sections/sub sections. Certain exemptions are provided to professionals, but there is no general exemption. If you are referring Professionals like CA/CS/CWA, there was an exemption in respect of representational services provided by these professionals vide Notification No. 25/2006 dated 13.07.2006, but the same has been rescinded vide Notification No.32/2011 dated 25.04.2011. Hence these services are also taxable now.