I’m getting payments from freelancer.com and i hope you know about freelancer.com 
There client awards us the project after selecting our bid. We complete work and payment is sent in our freelancer.com wallet after that we withdraw money and it comes in INR from Freelancer Online India Pvt Ltd 
so here who is client for us. people giving work there on freelancer.com marketplace or freelancer.com itself or freelancer online india pvt ltd. 

this comes under Export of Services or not ? Please help me to clear out confusion on this.