Service tax applicable or not

s'is an indian firm .procuring orders for a foreign company and gives list of orders to that foreign company.Further there is no dealing between 's'and the other indian firm.After recieving list that forein company deals directy with the indian company who ordered for its products. 's' recieves commission for this in US$ remitted through bank .As per new provisions of serivce rule .whether "s" is liable to pay service tax or nt..if yes why n if nt y..?