Service tax on Auditing Services by KPO

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A US Telecom co. gets its auditing of telephone bills from a Co.A in India. The said Co. A outsources some of the auditing functions to Co. B Pvt. Ltd.( a KPO) in Delhi. Is service tax applicable under which category??

Further, Co.B pays to Co.A, fees for training of its staff about telecom auditing methodologies. Is that also taxable??
Replies (2)
Ans. to Q. 1 taxable under Business Support Services Not sure abt the 2nd Q.
1. Will fall under BAS 2. Commercial Training


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