Service tax on Auditing Services by KPO

Manoj Aggarwal (CA) (86 Points)

20 December 2007  
A US Telecom co. gets its auditing of telephone bills from a Co.A in India. The said Co. A outsources some of the auditing functions to Co. B Pvt. Ltd.( a KPO) in Delhi. Is service tax applicable under which category??

Further, Co.B pays to Co.A, fees for training of its staff about telecom auditing methodologies. Is that also taxable??