Xport of service - rule 6a ofservice tax rules - irrelevant!

"Export of Service - RULE 6A ofService Tax Rules 1994 are replaced by "Place of Provision Rules 2012" hence check the applicability of service tax accordingly

A transaction would qualify as an Export only when the Conditions of Rule 6A would be satiesfied.  If the conditions of Rule 6A does not satiesfy it will remain non taxable but benefits for export would not be allowed.  In your case one of the conditions of 6A has not satiesfied so  benefit of Refund if any will be withdrawn and hence will be cost to the company.