Query in regard to Service Tax [Export of Services]

I have two queries in regard with Service Tax. Kindly resolve me.

a) My client provides services to foreign buyer of machinery in respect of searching indian
supplier of such machinery and based on value, commission is charged to Foreign buyer for services provided. Obviously the services are covered under head "Business Auxillary Services". "Business Auxillary Services" come under category III, Rule 3 of Export of Service Rules, 2005. A service will be deemed to be exported under category III, when the recipient of such services being a business concern is located outisde India. Here in this instance, is the location of  service recipient enough to deem it as exported services, notwithstanding the service provider has performed his functions within India or the services must not be treated as export of services to tax the same.

b) Should the exporter of Services register himself to claim refund of tax, cess paid on inputs and input services under Rule 5 of Export of Services Rules,2005?

Thanks