Service tax clarification

Dear All,

ABC Ltd is an Indian based Company which provides consultation to the customer in certain areas w.r.t. product and secure a project in India onbehalf of Foreign co which donot have any establishment in India.

Later on Foreign co. will sell and implement the product directly to the customer.  For which     Invoice will be raised by foreign Co. to the Indian customers directly.

For Consultation and Procuring the project by an ABC ltd on behalf of Foreign co. ABC ltd will be paid in two ways by the foreign co. as below:

a)      Royalty / Commission For Consultation & Procurement of Project.

b)      Reimbursement of Expenditure at Actual cost basis incurred by the ABC ltd towards Travelling etc in India.

Note : There will no inflow from the Indian Customers to the ABC Ltd.

Kindly Clarify on Service tax implication between ABC Ltd & the Foreign Co on the above two receipts

Thanks & Regards,

CA Chandrashekar L