Service tax on reimbursement of expenses to a group company

Hello,

XYZ pvt ltd is an indian company.

XYZ china is another company in china which is one of the share holders of  XYZ pvt ltd.

XYZ pvt ltd exports software services to XYZ china for which no ST is applicable.

Now XYZ pvt ltd has paid for a travel expenditure(airfare) on behalf of  XYZ china, XYZ pvt ltd raises a debit note of the exact amount it paid for the travel expenditure to XYZ china.

Would  service tax be applicable on the reimbursement of the travel expenditure.

Please Advice.