Export of services

Dear All,

Just need your opinion on below case :

A company registered in india bearing a salary cost on behalf of subsidiery incorporated in outside india.

Nature of work done by such employee :Some of employees of indian entity maintain accounts of subsidiery company in India.

now my questions are as under :

1) whether it is come under Export of services.If yes then Nature of services ?

2) if it is export of services then indian company will raised Debit note to foreign company for reimbursement of salary cost with service tax .Is there any TDS liability anywhere ?

3) Is there any  other option to charge back salary cost from foreign counterpart  without regisatering in service tax ?please note both companies has trading transactions during year.

please help me earliest.

Thanks