Answer
True
Work Step by Step
The first shifting Theorem can be expressed as:
When $L[f]=F(s)$, then we have: $L[e^{at}f(t)]=F(s-a)$
We will use the above statement by using substitution of $b=-a$, so we have: $L[e^{-bt}f(t)]=F(s+b)$
Therefore, the given statement is $\bf{True}$.