Servicing to companies placed in abroad

Dear Sir, I am employed in abroad. During free times, I tried searching opurtunities giving HR service to companies. I have emailed to many companies asking opurtunities for HR services and I could get many orders also. Then, I asked my friend india to register a company and get bank account. He registered one company (as he is the sole proprietor) and got TAN no & bank account etc.. I asked him to manage the accounts so that he can take 30% profit share and I will take 70% share. We started all this last year. We made good business also. Please guide me what tax is applicable to me & my friend. Some one says that service tax is not applicable if the receiving companies located in abroad. If yes, what else tax applicable to me & my friend. Should I have to file tax ? If yes, then how to show evidence that I am partner of that company hence got 70% share ?. All company records has my friend name only. Can I make one partnership dead for tax purpose? I don't have any idea about tax part. Please guide me.