Service tax exemption for export-linked services clarified - specified services not leviable and refund mechanism affirmed. Clarification confirms Service Tax applies only to taxable services provided in India and that services provided from India to persons outside India and consumed outside India are not leviable under Export of Services Rules, 2005. Specified services not leviable when linked to exports include participation in foreign exhibitions; services availed outside India such as CHA, steamer agent, accountancy, market research, port and cargo handling, inspection and quality control; and clearing and forwarding services. Loading and unloading of export cargo is excluded from cargo handling levy. Department of Revenue will issue refund notifications for newly notified services where verifiable export linkage exists.