Service tax on outsource work from us ?

Hello everyone,

One of our client is a LLP registered in India and are providing Legal drafting service to US based company. Drafting work is done from office in India and data is sent through EMAIL and payment is received in USD.

My Question :

1. Since services are provided in India i am of view that it is not export of service and therefore taxable in India. Am i correct ?

waiting for the views of the experts.