If we go back to history, we can find that during industrial revolution few countries imposed Import duty on goods imported from other countries, this is mainly done to protect the local industries and employment from getting affected due to low cost of imported goods.

Now the same situation has arrived in 'Service Industry' , the USA and European countries importing low cost services from other developing countries like India, Sri Lanka, Philippines, etc. To protect service industry and employment the USA and European Govt can impose 'Import Service Duty' on imported services from other countries which will remove the differences in service cost and companies will be indirectly compelled to bring back the jobs to USA and Europe.

In near future if USA comes out with such a tax policy and impose huge taxes on all services imported from other countries than there will be a serious consequences of of such tax policy on countries like India.