Services provided to non resident

Is service provided to Non resident Indian results into Export of services.

Tthe fact of the case:

Mr. A indian Providing Information Technology services to Mr. B who is in UK.

Mr. B pay by Non resdient Account ( in  INR ) to Mr. A

is Mr A liable to charge Service Tax to Mr.B ?

Mr. B say Service Tax is not Applicale to him.

is Mr. B right ??