Service Tax & Income Tax on consultancy income

I am an individual who has been retained as a consultant by a Taiwanese company, to conduct a market survey on their behalf on the market in India for their speciality coatings.
This survey will be used by them for formulating a strategy for entering the Indian market.
The payment for conducting this survey is being remitted to me in US$ from Taiwan.
Please let me know whether this service will attract service tax & income tax or can this be treated as export of services.