Place of provision rules(service tax) 2012

Dear Friends,


A-Parent company in Non taxable territory

B-Company in India(My client)

C-Customer in India

B is rendering service to C in India ( installation and commissioning of materials which C had procured from A). B bills A for these services and A in turn bills C. Will the billing to A by B be subject to Service Tax. If yes which rule of POP (place of provision) and if not which rule?