Export service

Here we have too see whether the person who is supplying service is located in India or whether he is receiving the amount in foreign currency or not..
if he is acting like a intermediary then place of supply will be intermediary ..
so here no export will involve but GST is applicable...

Person supplying service is located in India and amount received in foreign currency.
He is not acting as agent, as in intermediary service there has to be 3 party but in our case client receive fixed monthly consideration in the form of fees from Singapore base co.
In simple we can say Singapore co. hire my client and in return they are paying fees.

Oh ..if he is not a intermediate then here the it will be considered as Export of service..
to be considered as Export these points to be considered...
1...the person provviding service must be located in India...
2..the service receiver must be located outside India.
3..the consideration must be recevble in foreign currency...
4..the place of supply must be outside India...

here in this case the above points matches so these considers to be a Export of service which attracts zero rate of tax...