I am running a small design company in bangalore and my client is a US company. I receive payments in USD to my paypal and from there i withdraw to my bank account? Do i need to pay Service Tax?

As per Rule 6A of Service Tax Rules, 1994, provision of any service provided or agreed to be provided shall be treaed as Export of Service if following conditions are satisfied:- 1. The provider of taxable service is located in taxable territory. 2. the recepient of service is located outside india. 3. the service is not a service specified in the negative list [Section 66D]. 4. the place of provision of the service is outside india.