I HAVE A DOUBT REGARDING THE IMPOSITION OF SERVICE TAX. SUPPOSE ONE COMPANY GIVES A CONTRACT TO OTHER INDIAN COMPANY IN INDIAN RUPEES FOR SUPERVISION AND MAINTENANCE OF PLANT WHICH IS IN A PLACE OUTSIDE INDIA. AND THE SUB CONTRACTOR SEND ITS ENGINNER TO THE FOREIGN PLACE. WHETHER THIS CAN BE TERMED AS EXPORT OF SERVICE?? IF NOT THEN WAT ARE THE RULES APPLICABLE INM SUCH A CASE??