Business support services

Dear Friends,

We are a Pvt Ltd company and provide business support services to our subdiaries who are based out of overseas locations.

Please note foreign subsidiaries has thier expats in India and for them we are arranging their flight tickets, hotel bill, telephone, office rent, mobile charges etc. These expenses amount and with a certian markup amount we use to recharge to the expats entities (Overseas).

Can you please help me out and clear my some doubts :

1. Does a Indian Pvt Ltd company when provide business support services to a foreign/ entity whose expats are in India, when invoice does not levy service tax on to this ? Please note we have a agrrement with a foreign entity and the foreign entity will pay the amoount in foreign convertible exchange currency. Does this qualifies for export of services ?

2. When we bought a laptop for them and charge the same amount with a certain markup amount to their entity, what entry should we do in the books ?

At the time of purchasing the laptop the same has been booked under FA

But at the time of rpayment received for same from the overseas entity ?

3. Similarly we have paid certian security deposit for their appartments and which we have also recharged to their entity.

At the time of paying the security we have entered the same under deposits.

But at time of receiving the amount for the same from overseas entity ?

Please advise